Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 166 - HC - Income TaxOpportunity of being heard – Attachment of movable and immovable property under Rule 48 – Notice u/s 226(3)(x) – Held that:- The order passed under Rule 86 of the Act is not an appealable order under the Act - it is the last chance for the assessee to ensure that all facts are brought on record in the correct perspective taking into account the context - the normal practice appears to be to grant personal hearing before deciding the appeal - This fact cannot be lost sight of while holding that in cases such as granting of personal hearing would alone satisfy the requirement of natural justice – thus, the order is set aside and the CIT is directed to give personal hearing to asssessee – Decided in favour of Assessee.
|