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Revision u/s 263

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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.
 

CA.Saibaburao Nanduri
on 25 May 2008
Published in Income Tax
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