Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 300 - HC - Income TaxWithdrawal of approval granted u/s 10(23C)(vi) - violating the provisions of Section 10(23C) (vi) - show cause notice has to contain details of the allegations made against the noticee in order to effectively answer the notice - reasonable opportunity of being heard - principal of natural justice - HELD THAT:- In MR.S.N. SINHA Vs. THE STATE OF KARNATAKA, BY ITS SECRETARY DEPARTMENT OF REVENUE AND OTHERS [2011 (12) TMI 721 - KARNATAKA HIGH COURT] it is held that for a notice to be valid in law, should be clear and precise so as to give the party concerned adequate information of the case he has to meet. The adequacy of notice is a relative term and must be decided with reference to each case. The test of adequacy of notice will be whether it gives sufficient information so as to enable the person concerned to put up an effective defence. If a notice is vague or it contains unspecified or unintelligible allegations, it would imply a denial of proper opportunity of being heard. Natural Justice is not only a requirement of proper legal procedure but also a vital element of good administration. On a careful perusal of the notice issued by the Income Tax Department and the law laid down by the Hon’ble Apex Court and this Court in GORKHA SECURITY SERVICES VERSUS GOVT. OF NCT OF DELHI & ORS. [2014 (8) TMI 1081 - SUPREME COURT] & MR.S.N. SINHA (supra), we are of the considered view, that the respondent-revenue has not given reasonable opportunity to the appellants to put forth their case effectively. In the circumstances, the notice dated 28.11.2017 is unsustainable in law - Appeals are allowed
|