Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1921 - AT - Income TaxRevision u/s 263 by CIT - Denial of natural justice - As argued assessee has not been served any notice u/s 263 - HELD THAT:- There is no service of notice on the assessee did not meet the requirement of opportunity of being heard as provided under section 263 of the income tax act. It is mandatory for the learned principal Commissioner of income tax, who passed the order under section 263 of the income tax act, or to have been fully satisfied that the adequate opportunity was given to the assessee to controvert the facts stated in the notice under section 263 and to explain the circumstances surrounding such facts. The satisfaction of the commissioner on this count could not have been arrived as the process commencing with the issue of the notice under section 263: in in the order was completely hurried and without following the mandatory requirement of serving a notice on the assessee and opportunity of being heard given to the assessee. In view of this there is no doubt that this does not constitute any opportunity in respect of notice under section 263 of the income tax act - we are unable to sustain the order passed by the learned Principal Commissioner of Income Tax under section 263 - Decided in favour of assessee.
|