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2013 (5) TMI 122 - HC - Income TaxFinalization of Assessment U/s 153 A read with Section 143 of the Income Tax Act - The proceedings could not be finalised within the time stipulated, time was sought to be extended by filing separate applications and the extension of time sought for was granted by this Court - Held that :- There was no need, necessity or occasion for the petitioners to have submitted any written submissions either on 10.1.203 or on any other date before 17.1.203, so long as the petitioners desired the matter to be presented through the authorised representative. This Court finds that the proceeding finalised by the second respondent by passing Ext.P3 order is not liable to be sustained any more, for having virtually denied an effective opportunity of hearing. Accordingly, the impugned orders - Ext.P3 in both the writ petitions, are set aside - The second respondent is directed to reconsider the matter and pass appropriate orders in accordance with law, after giving an effective opportunity of hearing to the petitioners - The proceedings as above shall be finalised at the earliest, at any rate within 'three months' from the date of receipt of a copy of this judgment - It is made clear that the petitioners shall make appropriate arrangements to appear in the hearing to be fixed by the second respondent, either in person or through an authorised representative, without seeking for any adjournment, unless for compelling reasons to the satisfaction of the second respondent. The interim order passed by this Court vide Exts.P2/P2A will continue till such time - Both the writ petitions are allowed to the above extent.
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