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2022 (9) TMI 466 - ITAT JAIPURRevision u/s 263 by CIT - Denial of natural justice - assessee argued non-providing of an opportunity of being heard to the Assessee and passing of the impugned order u/sec. 263 hurriedly without following the procedural provided in the law and clearly violating the principles of natural justice - HELD THAT:- On the aforesaid analyzations and considerations and following the mandates of the Hon'ble Apex Court, in the case of Amitabh Bachchan [2016 (5) TMI 493 - SUPREME COURT] wherein it was held that failure to give such an opportunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice and in the case of “Maneka Gandhi vs. Union of India [1978 (1) TMI 161 - SUPREME COURT] wherein it was held that if the order is passed by the authority without providing the reasonable opportunity of being heard to the person affected by it adversely will be invalid, the question of remanding the case to the file of Ld. PCIT as prayed for by the Ld. DR, at this juncture at all does not arise as held by co-ordinate Benches as well in the aforesaid cases. In overall effect, the impugned order has violated the principles of natural justice which is essence of fair trial, thus the same is quashed. We are of the considered view that the order passed by the Pr. CIT violates the principles of natural justice and in terms of the request made by the ld. DR we set-aside the order of PCIT with a direction to pass the order after giving sufficient opportunity of being heard. Thus, the ground no. 1 raised by the assessee is allowed for statistical purposes.
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