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Section 254 ::

Last updated: 16 October 2007

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Court :
HC

Brief :
Held by the Hon`ble Court that,the assessee should have been given an opportunity to put forth the case in respect of any issue which had been left out of consideration in the original order passed by the authority by giving due opportunity. Hence order passed without giving opportunity to be heard is not justified in law.

Citation :
T. Jayabharathy Vs. Asst.C.I.T.

Section 254 T. Jayabharathy Vs. Asst.C.I.T. 07/17/2007 [2007] 294 ITR 128 (Mad) Case Fact:Whether, order passed without giving opportunity to be heard is justified in law? Decision: Held by the Hon`ble Court that,the assessee should have been given an opportunity to put forth the case in respect of any issue which had been left out of consideration in the original order passed by the authority by giving due opportunity. Hence order passed without giving opportunity to be heard is not justified in law.