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2003 (9) TMI 67 - ALLAHABAD HIGH COURTOrder passed by the Additional Commissioner of Income-tax – power - The Additional Commissioner does not sit in appeal under any provision of the Income-tax Act against the orders passed under section 144A. The only power to set aside an order of the Inspecting Assistant Commissioner (or Deputy Commissioner, as the case may be) is under section 263 of the Income-tax Act, but that power has admittedly not been exercised, and the power under section 263 can only be exercised after giving opportunity of hearing to the petitioner. Admittedly, no such hearing was given. It may be noted that section 263 specifically mentions about giving opportunity of hearing. Hence, the impugned orders are wholly arbitrary, illegal and without jurisdiction.
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