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2013 (5) TMI 448 - HC - Income TaxRe opening of assessment - assessee contested as the reasons for reopening the assessment have not been provided at any time during the assessment proceedings and the same are brought to the knowledge only on receipt of the impugned order of assessment - Held that:- There was no timely service of notice, dated 7.3.2013 about the hearing dated 14.3.2013 and due to over-sight, it was stated to have been despatched only on 16.3.2013 by the respondent, i.e. after the date of hearing, and therefore, there was denial of opportunity of hearing to the petitioner before passing the impugned order, resulting in violation of principles of natural justice. It requires under law that the assessee should be heard in the matter before concluding the proceedings and therefore, the authority is bound to afford an opportunity of hearing to the assessee in accordance with law, before proceeding to pass an order. Hence, the impugned order passed by the respondent cannot be sustained and the same is liable to be set aside and the matter should be remanded back to the respondent for fresh consideration.
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