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2012 (7) TMI 468 - AT - Income TaxPowers of CIT(A) under sec. 263 - revision - denial of an opportunity of hearing to the assessee - Held that:- Section 263 contemplates that the Ld. Commissioner may call for and examine the record of any proceedings if he considers that any order passed therein by the AO is erroneous in so far as it is prejudicial to the interest of the revenue after giving the assessee an opportunity of being heard and after making necessary inquiries as he deems fit pass such orders thereon as the circumstances of the case justify - to hold dwell charge at the end of Ld. Commissioner and the paucity of time at a particular station cannot be valid reason for denying an opportunity of hearing to the assessee - because the act provides an opportunity of hearing before taking any action u/s 263 and such opportunities cannot be substituted in a subsequent proceedings his order deserves to be set aside - in favour of assessee.
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