Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 440 - HC - Income TaxRevision u/s 263 - Principal Commissioner of Income Tax has decided to initiate suo motu revision by contending that the order of the Income Tax Officer is erroneous as it is prejudicial to the interest of the Revenue - as averred in the show-cause notice that the valuation report of the DVO, Thiruvananthapuram is reportedly incorrect as communicated by the Asst. Engineer and the Chief Engineer vide letter dated 19.05.2020 - HELD THAT:- The matter is at the stage of show-cause notice. The 2nd respondent has proposed to revise the assessment order at Ext.P2 and for that purpose, objections of the petitioner are invited. Opportunity of hearing is also to be granted to the petitioner vide show- cause notice at Ext.P4. Thus the petitioner shall have full opportunity to put up its case before the revisional authority. At this stage, it cannot be said that the 2nd respondent revisional authority is biased and is bent upon to decide the matter adversly. Official acts are regularly done in wise principle of law and hence without there being any material on record, it cannot be said that issuance of show-cause notice reflects nothing but a biased attitude of the 2 nd respondent. This Court hope and expect that the 2nd respondent shall determine the issue in accordance with the provision of law without being influenced by the fact that the petitioner had approached this Court by filing writ petition. We do not feel it proper to interfere in the show-cause notice issued by the revisional authority, which has the power to revise the assessment order suo motu. The petition therefore fails and the same is accordingly dismissed.
|