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2008 (10) TMI 376 - HC - Income TaxAddition on the basis of Report by TPO - Arm length price - section 92CA(3)- The grievance of the petitioner against that order,is that the show-cause notice was issued to the petitioner on 21-2-2008 - The petitioner filed his reply by 29-2-2008., but in the reply it was stated that due to short time that has been allowed for filing reply, the petitioner could not place all the documents on which the petitioner wish to rely upon and could not submit his complete reply - Held that: - The submission made on behalf of the respondents that the petitioner at the rehearing of the matter should not be given an opportunity to file additional reply, wherein he may change his stand or take alternate stand or file additional reply, has no substance because on the final order being set aside the matter becomes at large and, therefore, in our opinion it will be in the interest of natural justice that the petitioner should be given an opportunity to file additional reply and raise contentions that may be available to him in law - The order dated 7-3-2008 impugned in this petition is set aside - Decided in favour of assessee.
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