Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1626 - HC - Income TaxChallenge of assessment order in writ - violation of principles of natural justice - denial of opportunity v/s inadequate opportunity - not providing more opportunity of hearing; instead, he passed the orders straight away - HELD THAT:- Seen from the record, the petitioner's Ext.P6 reply contains no further request from the petitioner that he be given another opportunity of hearing. I reckon after hearing the petitioner's representative on more than one occasion and after going through the petitioner's reply and the material he produced, the Assessing Authority passed the impugned orders. In the name of additional and extended opportunities, one cannot expect the authorities to prolong the matter in perpetuity. As rightly contended by the learned Standing Counsel, denial of opportunity differs from inadequate opportunity. Hear I reckon, even the latter contention cannot be urged. I, therefore, dismiss the writ petition. Nevertheless, I leave it open for the petitioner to approach the appellate authority if so advised.
|