Section 254 - Orders of Appellate Tribunal

Last updated: 04 November 2008

Court :
Madras High Court

Brief :
Whether order passed without giving opportunity to be heard is justified in law?

Citation :
T. Jayabharathy Vs. Asst.C.I.T. 17/07/2007 [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.