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2017 (4) TMI 825 - HC - Income TaxDenial of natural justice - bank accounts of petitioner, a statutory local authority, have been attached on account of non-payment or deposit of the T.D.S. and not been heard, opportunity of making submission and document has not been afforded to them - Held that:- The petitioner being a statutory local authority, interest of justice requires that they should be granted one more opportunity of being heard and for laps of any omission on the part of some officer the Statutory Body should not suffer. Keeping in view the aforesaid, we allow this petition in part and dispose it of in the following manner:- The petitioner shall appear before the Assessing Officer or the competent authority of the department along with a certified copy of this order and submit all their objections with regard to the demands made along with all relevant documents on 10th of April, 2017 and on the same being done, the competent authority shall proceed to decide the matter in accordance with law after considering the objections and documents that may be filed by the petitioner.
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