Revision u/s 263

Court :
HC

Brief :
Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.

Citation :
V. Selladurai Vs. C.C.I.T. And Another 08/07/2007 [2007] 295 ITR 303 (Mad)

Revision u/s 263 V. Selladurai Vs. C.C.I.T. And Another 08/07/2007 [2007] 295 ITR 303 (Mad) Case Fact: Whether, revision order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is justified in law? Decision: Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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