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Gspirzada,Huf, Chandigarh vs Pr.Cit-1, Chandigarh on 25 November, 2021 cites

Yum!Restaurants (Market.) Pvt.Ltd. vs C.I.T.,New Delhi on 24 April, 2020

8.1 Th e Hon'ble Apex Court in the case of Sona Bui lders (supra) has held that where there was gross breach of the ITA -48/CHD/2021 A.Y. 2016-17 Page 10 of 13 principles of natural justice, the matter could not be remanded back to the appropriate authority. In the said case, the notice of hearing gave only 5 days time to the parties to respond which included the week end. Same was found to be inade quate by the Hon'ble Supreme Court. It was also noticed by the Hon'ble court that the allegation leveled on the assessee was not supported with any d ocume nt so as to e nable him to respond to the s ame . In such circumstances, it was held that there was gross breach of the principles of natural justice on account of inadequate ti me given to resp ond an d also on account of the fact that the assessee was not confronted with documents so as to respond to the same and the Apex Court, therefore, considering the statutory limit within which the appropriate authority was to act in the said case and noting his failure to act in conformity with the principles of natural justice he ld that the matter could not be remanded to the appropriate authority and must be set aside. 8.2 In the case of Tuls i Tracom Pvt. Ltd. (supra), the assessee was found to have never been issued or served any notice u/s 263 of the Act. The H on'ble High Cour t hel d that the Commissioner who had issued order u/s 263 ought to have been fully satisfied that adequate opportunity had been ITA -48/CHD/2021 A.Y. 2016-17 Page 11 of 13 given to the assessee to controvert the facts stated in the notice u/s 263 of the Act and to explain the situation concerning such facts and considering the limitation for the passing of order u/s 263, the Hon'ble Court he ld that no useful purpose would be served in giving opportunity of hearing to the assessee at this stage again. Th e order passed by the CIT was, therefore, set aside in the facts of the said case.
Supreme Court of India Cites 12 - Cited by 1 - A M Khanwilkar - Full Document
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