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1 - 5 of 5 (0.32 seconds)The Income Tax Act, 1961
Tin Box Company vs Commissioner Of Income-Tax on 27 February, 2001
In-fact, in a somewhat similar
situation the Hon'ble Supreme Court in the case of Tin Box Company vs. CIT
(2001) 249 ITR 216 (SC) held that once it is established that the Assessing
Officer had not given to the assessee an appropriate opportunity of being
heard, that the assessee had an opportunity before the higher appellate
authorities was really of no consequence, for it was the assessment order that
counted inasmuch as the assessment order was required to be made only
after the assessee had been allowed a reasonable opportunity of being heard.
Section 92B in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
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