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1 - 3 of 3 (0.35 seconds)R. Rajendran, S.V. Sivalinga Nadar And ... vs Income-Tax Officer on 5 March, 1998
2. As far as these issues are concerned, we
have already dismissed the connected Appeal of the
Assessee, namely, I.T.A. No.36/2017 in the case of
'Gopal. V. Pandit v. The Commissioner of Income
Tax & Another' in which as regards first question, we
have held that in the absence of specific provision in
Section 153D of the Income Tax Act, 1961, ['Act' for
short] the present Authority, namely, Joint
Commissioner is not expected to give an opportunity of
hearing to the Assessee before giving an approval to the
Draft Assessment Order to be passed by the lower
Date of Judgment 28-06-2018, I.T.A. No.37/2017
Gopal S. Pandit Vs.
The Commissioner of Income Tax & Another
4/13
Authority, namely, Deputy Commissioner. The relevant
portion is quoted below for ready reference.
Section 153D in The Income Tax Act, 1961 [Entire Act]
1