TMI Blog2019 (4) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... after affording an opportunity of hearing, even when the provision in so many words does not speak of granting of such opportunity, since the principles of Natural Justice being part of Article 14 are inbuilt in every public power subject to all just exceptions. Even God is said to have given an opportunity of hearing to Adam and Eve before punishing them for eating the forbidden fruit. That being so, denial of personnel hearing is fault some, to say the least. The contention to the contrary is very difficult to countenance. Furnishing of entire order sheet relating to the Assessment Proceedings in question ought to have been favorably considered by the Respondent herein inasmuch as ours is an Open Governance, i.e. moving in the era of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of certiorari for quashing the impugned order dated 13.02.2019 at Annexure- D whereby virtually his application is rejected on merits and he has been advised to pay the demand as per the notice under Section 156 of the Act. This apart he has also made an innocuous prayer for a direction to the Revenue to furnish the entire order sheet relating to the Assessment Proceedings in question, so that he can decide whether to file the appeal or not and if he decides to file one, what should be the grounds for urgment. 2. After service of notice, the respondent has entered appearance through his panel counsel Sri. Y.V. Raviraj who opposes the writ petition. 3. Learned counsel for the petitioner taking the Court through the Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Panel Counsel who opposes the writ petition. I have heard the learned counsel for the Petitioner and the learned Panel Counsel for the Revenue. I have perused the petition papers and the decision cited at the Bar. 6. The sub-Section 3 of Section 220 of the Act reads as under: (3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the (Assessing Official) may extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. 7. This provision is as clear as a crystal and therefore does not admit any interpretation. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners. No doubt, if the relief is to be granted to the assessee, the authorities under the Income-tax Act may accept the return filed or pass an appropriate order granting the relief, but when such relief asked for is to be denied, the principle of natural justice would require an opportunity of hearing to be given to them. In the present case, without hearing the petitioners, the impugned orders were passed mentioning that it was difficult for the Income-tax Officer to allow stay for the payment of demand raised, as the demand was being raised under Section 154 of the Act after the decision of the appeal by the Commissioner of Income-tax (Appeals). 9. The request of the Petitioner for the furnishing of entire order sheet r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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