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2002 (7) TMI 38 - HC - Income TaxCondoning delay under section 119(2)(b) - Assessing Officer assessed income at Rs. 11,77,033 on the basis that the delay in giving option under section 11(1) was not condoned by the Commissioner of Income-tax, Jamnagar, and, therefore, the assessee's claim under section 11(1) for the aforesaid amount was to be disallowed and was accordingly disallowed. - petitioner, has submitted that the impugned order is illegal and passed in violation of the principles of natural justice as the petitioner-Institute was not given any opportunity of personal hearing. - In fact, if the Commissioner had given an opportunity of personal hearing to the petitioner, all the relevant facts could have been brought to his notice and the decision could have been taken in accordance with law. For the reasons aforesaid, we quash and set aside the decision of the Commissioner of Income-taxas illegal and direct the said authority to decide the matter afresh in accordance with law after giving the petitioner's representative an opportunity of personal hearing.
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