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(Smt.) Smita Pandurang Dalvi, Of Bombay ... vs Ratnakar Dattatraya Patade, Of Bombay, ... on 26 February, 2002

c) The ld. CIT (A) failed to realise that the order passed by ld. AO, without granting proper and meaningful opportunity to respond to the show-cause notice violates the ratio decidendi of the law propounded by hon'ble Bombay HC in Pankaj v NeAC Ground 8 Order without granting a personal hearing illegal & non-est On the facts and in circumstances of the case and in law, the order of ld. CIT (A), violates the ratio of the law enshrined in the judgment of Bombay HC in Vimal Trading, that "an order passed without granting personal hearing to assessee was illegal and non-est".
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