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2016 (2) TMI 1157 - HC - Companies LawWrit in the nature of Certiorari quashing the order - Writ in the nature of Mandamus directing the respondents to withdraw or to recall the order dated 21st March, 2013 amongst others and a Writ in the nature of Mandamus commanding the respondent authorities to act in accordance with law and the principles of natural justice - Held that:- In this case the petitioner was offered an opportunity of hearing before “Member (IT) CBDT and CIT (IT)”. CIT (IT) is also the authority to receive the application for approval. CIT(IT) after receiving such application is required to satisfy himself as regards eligibility of the applicant. In case he is not satisfied he may also afford an opportunity of hearing to the appellant and shall thereafter make the recommendation. In this case such an opportunity was granted by the letter dated 26th February, 2013 but the writ petitioner refused to avail the opportunity on the ground that the member (IT) CBDT was not authorised to hear. The writ petitioner failed to realize that the matter shall thereafter be placed before the Ministry of Finance for passing an order either accepting or rejecting the prayer for approval. For that purpose the Ministry is entitled to make further enquiry into the matter. Provision for such further enquiry is there in Rule 9 and 10 quoted above. In case the Ministry allows the prayer, there is no reason why any further hearing is to be given. In case it is inclined to reject the prayer, it has to disclose reasons but before it does that it is required to give an opportunity of hearing to the applicant. Therefore, hearing before the member (IT) CBDT and the CIT proposed by the letter dated 26th February, 2013 was not the end of the road. The writ petitioner by refusing to appear at personal hearing and by refusing to satisfy the CIT as regards its eligibility prevented the statutory authority from performing its job. In the circumstances there was no occasion for any further hearing before rejecting the prayer for approval
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