2009 (9) TMI 125

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..... reply and impugned order came to be passed - In our opinion, the impugned order had to be set aside on the sole ground that the appellant herein was not given an effective opportunity of meeting the case against him. - The very fact that the documents were made available to the appellant after the hearing was concluded itself, must vitiate the entire process. In the light of that, impugned order a .....

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..... a request for the documents which were listed in annexure to the memorandum, these documents were made available only on 15th July 2003. A reply immediately was filed on 16th July 2003. No further hearing took place after the appellant filed the reply and impugned order came to be passed. 4. It is true that the impugned order of the Assessing Officer has been confirmed by the Appellate Tribunal .....

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