TMI Blog2003 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing to the petitioner. - we have not expressed any opinion about the merits of the claim which is for the authorities to consider in accordance with law. - - - - - Dated:- 26-2-2003 - Judge(s) : NAGENDRA RAI., RAJENDRA PRASAD. JUDGMENT Heard learned counsel for the parties. This writ application has been filed to quash the order dated October 31, 2000, passed by the Commissioner of Income-tax under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), as contained in annexure 4, as well as the order dated December 12, 2002, passed by the Income-tax Appellate Tribunal, as contained in annexure 5, dismissing the appeal filed against the said order. The learned Commissioner of Income-tax by the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legations against the petitioner filed by one Tibrewal was also handed over to the petitioner but without annexures and the matter was adjourned to October 30, 2001. The petitioner filed a reply to the allegations made in the complaint petition and requested for affording opportunity to rebut the allegations made in the complaint petition but the same was not allowed. The other documents made available on that day were also produced and thereafter the impugned order was passed on October 31, 2001, rejecting the application under section 12AA of the Act which order has been upheld by the Income-tax Appellate Tribunal. Learned counsel for the petitioner submitted that due to non-affording of sufficient time to produce the relevant documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o time constraint for the reasons mentioned above. Accordingly, we are of the view that there, is denial of reasonable opportunity of hearing to the petitioner in this case. Accordingly, both the orders, as contained in annexures 2/A and 3 are set aside and the matter is remitted to the Commissioner of Income-tax, Bhagalpur, to take fresh decision in accordance with law after giving reasonable opportunity of hearing to the petitioner. As both the parties have appeared, we direct that the petitioner should appear before the Commissioner of Income-tax, Bhagalpur, on or before March 25, 2003, with all relevant documents. Thereafter, the Commissioner of Income-tax, Bhagalpur, on that day or on any other date fixed by him will dispose of the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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