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2014 (1) TMI 88 - HC - Income TaxOrder passed without giving fair opportunity of making a representation - Held that:- The petitioner was given less then 24 hours to respond to the show cause notice - If the petitioner had already been given sufficient opportunity and the petitioner had failed to lead the appropriate evidence then there was no occasion for the Assessing officer to have issued the Show cause notice dated 28 November 2013 calling upon the petitioner to show cause why its claim for deduction under Section 80IA should not be disallowed - It is incumbent upon the notice issuing authority to grant reasonable opportunity to the petitioner to respond to the notice - Granting of an opportunity to respond to the show cause notice in less then 24 hours is a flaw in the decision making process and therefore amenable to judicial review - Justice must not only be done but also appear to have been done - The non consideration of the petitioner's response to the notice by making it impossible to the petitioner to file its reply for the consideration of the Assessing Officer does cause prejudice to the petitioner leading to palpable injustice - Decided in favour of assessee.
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