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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

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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