Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 55 - HC - Income TaxRevision u/s 263 - violation of principles of natural justice - Held that:- Since the affidavit was produced by the petitioner, the petitioner should furnish the address of V.K.Berlia to the respondent, enabling the respondent to send notice to the said V.K.Berlia for examination. The impugned order dated 30.03.2006 is liable to be set aside. Accordingly, the same is set aside. The matter is remitted back to the respondent for fresh consideration. The respondent is directed to furnish all copies of the documents that were seized from M/s.Wavin India Limited and relied upon by the Assessing Officer in the assessment order dated 31.03.1992 to the assessee within a period of two weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish the address of V.K.Berlia to the respondent within two weeks from the date of receipt of a copy of this order, enabling the respondent to send notice to the said V.K.Berlia for his examination. It is also open to the petitioner to file their objections/reply, after perusing the copies of the documents to be furnished by the respondent within two weeks from the date of receipt of the copies of the documents.
|