Madras High Court
Whether order passed without giving opportunity to be heard is justified in law?
T. Jayabharathy Vs. Asst.C.I.T. 17/07/2007  294 ITR 128
Held by the Honourable 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.