Revision u/s 263 - due and reasonable opportunity of being heard ...
Tax Revision u/s 263 Overturned Due to Lack of Fair Hearing; Upholds "Audi Alteram Partem" Principle.
January 10, 2016
Case Laws Income Tax AT
Revision u/s 263 - due and reasonable opportunity of being heard was not afforded to the assessee - nobody should be condemned unheard as per the maxim “Audi Alteram Partem” - AT
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