Supreme Court of India
Appropriate Authority And Anr. vs Vijay Kumar Sharma on 16 November, 2000
Equivalent citations: [2001]249ITR554(SC), AIRONLINE 2000 SC 216, 2002 AIR SCW 104.1, (2001) 117 TAXMAN 610, 2001 (10) SCC 739, (2001) 163 TAXATION 372, (2001) 249 ITR 554, (2001) 168 CUR TAX REP 611
Bench: S.P. Bharucha, D.P. Mohapatra, S.N. Phukan
ORDER
UNDER SECTION 269UDReasonable opportunity of hearing not given to parties Catch Note:
There was so gross a breach of principles of natural justice that High Court was right in setting aside order and not remitting matter back to appropriate authority. Case Law Analysis:
Decision of the Allahabad High Court in Vijay Kumar Sharma v. Appropriate Authority (1996) 220 ITR 509 (All) affirmed. Application:
Also to current assessment year.
Decision:
In favour of respondents.
Income Tax Act 1961 s.269UD ORDER
1. There has been so gross a breach of principles of natural justice in this case that the High Court (see (1996) 220 ITR 509 (All)), was right in setting aside the order on that count and not giving consideration to remitting the matter.
2. The civil appeal is dismissed with costs.
3. The amount kept by the Revenue in a fixed deposit in a national bank may now be withdrawn by them.