Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (12) TMI 17 - HC - Income TaxOpportunity of hearing – Audit – Held that before passing an order under section 142(2A) of the Income-tax Act, 1961, the assessing authority should hear the assessee - if assessee was heard, the assessee could have explained to the assessing authority that there was no complexity in his accounts and therefore it was unnecessary for a separate audit – Held that even in emergent cases action can not be taken without hearing - Further, the post-decisional hearing will not, in any way, redress its grievance as no one will repay the amount paid by it to the auditor.
|