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1 - 10 of 10 (0.23 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Panna Devi Saraogi on 2 March, 1970
6. From the impugned orders, we observed that, during the
course of first appellate proceedings the Ld. NFAC invariably in
all these three cases vide two bullet notices dt. 25/09/2023 &
19/10/2023 issued one after another instantaneously called upon
the assessee to comply & produce requisite details in less than a
period of seven days. Ostensibly, these two opportunities of
hearing granting the appellant assessee allowing less than a
reasonable period of fifteen days in each case in our considered
view clearly suggest these were only a paper opportunity granted
to create audit trail and not with an intent to seek real compliance.
This period of seven days allowed to appellant to comply in our
considered opinion is not a reasonable period, because the
opportunity of being heard should be real, reasonable and
effective, the same should not be for namesake, it should not be a
mere paper opportunity. This is so held in 'CIT v. Panna Devi
Saraogi' [1970] 78 ITR 728 (Cal.).
The Income Tax Act, 1961
I.E. Vittal And Anr. vs Appropriate Authority And Ors. on 17 June, 1996
In 'E. Vittal v.
Appropriate Authority' [1996] 221 ITR 760 (AP), it is held that,
where a decision is based upon a document in a proceeding, copy
of the same should be provided to the affected party according
reasonable period to negate, otherwise, it would violate the
principles of natural justice as the opportunity of being heard
should be an effective opportunity and not an empty formality, as
the denial of reasonable opportunity renders the action void.
Section 133A in The Income Tax Act, 1961 [Entire Act]
Ritu Verma, New Delhi vs Pr. Cit, New Delhi on 12 December, 2017
7. In the case of 'Smt. Ritu Devi v. CIT' [2004] 141 Taxman 559
(Mad.), time of just few days was given to the assessee to furnish
reply which was also held as denial of real opportunity. It shall be
worthy to underlined that the opportunity of being heard should
be real, reasonable and effective and same should not be empty
formalities, it should not be a paper opportunity, the doctrine of
natural justice is a facet of fair play in action and no person shall
be saddled with a liability without being heard.
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