2001 (2) TMI 13

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..... justified in not setting aside the assessment order in spite of a finding arrived t by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee - C.A. 6517 OF 2001 - - - Dated:- 27-2-2001 - Judge(s) : S. P. BHARUCHA., N. SANTOSH HEGDE. and Y. K. SABHARWAL. ORDER It is unnecessary to go into great detail in these matters for there is a statement in th .....

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..... aced before the High Court, of which the second question is not pressed. The first question reads thus : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not setting aside the assessment order in spite of a finding arrived at by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee ?" In our opinion, there can .....

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