Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 177 - CALCUTTA HIGH COURTChange in Jurisdiction – Section 127 – Opportunity of being heard - Files Transferred from Kolkata to Ranchi – Assessee raised the objection – From the order impugned at appeared the department “considered” the written objection. “consideration” means taking into account and dealing with the materials on record leading to a decision. However, the order impugned is silent how the replies and enclosures on record were considered. Therefore, the logical conclusion would be that the materials on record were not considered at all. Further, section 127 of the Act postulates that the assessee should be given a reasonable opportunity of being - Held that the order impugned passed under section 127 of the Act cannot be sustained and is, thus, set aside and quashed. The writ petition is allowed. Department directed to proceed afresh in accordance with law after giving the petitioner an opportunity of hearing on the basis of materials already on record.
|