TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether service of the notice on the assessee's attorney complied with the requirement of giving the assessee a reasonable opportunity of being heard before revision under section 263 of the Income-tax Act, 1961.
Analysis: Section 263 does not require prior notice in the same manner as a reassessment provision, but it does require that the assessee be given an opportunity of being heard before the revisional order is made. A power of attorney must be strictly construed and extends only to the authority expressly given or necessarily implied. On the terms of the power of attorney in this case, the authority was confined to the assessment proceedings for the relevant assessment year and the connected appeal, and it did not survive to cover revision proceedings under section 263. The attempt to treat service on the attorney as sufficient was therefore not accepted. Since the original notice to the assessee was not served and the later notice was addressed only to the attorney after the earlier proceedings had concluded, the requirement of hearing the assessee was not met.
Conclusion: Service on the attorney was not valid service for the purpose of section 263, and the assessee was not afforded the opportunity of being heard required by law.
Final Conclusion: The revisional order could not be sustained because the statutory requirement of hearing the assessee before revision was not satisfied.
Ratio Decidendi: For revision under section 263 of the Income-tax Act, 1961, the Commissioner must afford the assessee a real opportunity of being heard, and service on a representative is effective only if the representative's authority clearly extends to the revisional proceedings.
TaxTMI 
