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2020 (3) TMI 1389 - HC - Income TaxRevision u/s 263 by CIT - HELD THAT:- As applying the meanings attached, "may" implied to section 263 of the Income-tax Act mentioned above, the power has been vested with the Principal Commissioner, who may call for the records and may, after giving the assessee an opportunity of being heard, pass the order. Using of word in the present context "may" is capable of meaning "must" or "shall" where a discretion is conferred upon a public authority coupled with an obligation, thereby the use of word "may" has to be construed to mean a command. In view of the provisions contained in section 263, the Commissioner is duty bound to give an opportunity of being heard, while exercising the revisionary jurisdiction, to the appellant while enhancing or modifying the assessment or cancelling the assessment or directing for fresh assessment in conformity with the provisions contained under section 263 of the Income-tax Act. As applying the meanings attached, "may" implied to section 263 of the Income-tax Act mentioned above, the power has been vested with the Principal Commissioner, who may call for the records and may, after giving the assessee an opportunity of being heard, pass the order. Using of word in the present context "may" is capable of meaning "must" or "shall" where a discretion is conferred upon a public authority coupled with an obligation, thereby the use of word "may" has to be construed to mean a command. In view of the provisions contained in section 263, the Commissioner is duty bound to give an opportunity of being heard, while exercising the revisionary jurisdiction, to the appellant while enhancing or modifying the assessment or cancelling the assessment or directing for fresh assessment in conformity with the provisions contained under section 263 of the Income-tax Act.
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