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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appeals allowed; assessment set aside for lack of fair hearing, remand for fresh assessment after proper hearing</h1> The SC allowed the appeals, finding the assessment order invalid because the assessee was not given a proper opportunity to be heard. The Court held that ... Audi alteram partem - failure to afford reasonable opportunity of being heard - assessment order vitiated for want of opportunity to the assessee - remand for fresh assessment after affording opportunity of hearingFailure to afford reasonable opportunity of being heard - assessment order vitiated for want of opportunity to the assessee - remand for fresh assessment after affording opportunity of hearing - Tribunal's refusal to set aside the assessment order despite finding that the Income-tax Officer had not given the assessee a proper opportunity of being heard. - HELD THAT: - The Tribunal itself recorded a finding that the Income-tax Officer had not given the assessee a proper opportunity of being heard. An assessment order must be made only after the assessee has been afforded a reasonable opportunity to set out his case; the fact that the assessee might later place evidence before appellate authorities is immaterial to the validity of the assessment order. Consequently, the Tribunal and the High Court were wrong to decline to set aside the assessment. The proper course is to set aside the impugned orders and remand the matter to the assessing authority for fresh consideration after giving the assessee a proper opportunity of being heard.The Tribunal's refusal is set aside; assessment, appellate and tribunal orders are quashed and the matter is remanded for fresh assessment after affording the assessee a proper opportunity of being heard.Final Conclusion: Appeals allowed; the assessment order and the orders of the Commissioner (Appeals) and the Tribunal are set aside and the matter is remanded to the assessing authority for fresh consideration after giving the assessee a proper opportunity of hearing; no order as to costs. The Supreme Court judgment found that the Income-tax Officer did not give the assessee a proper opportunity to be heard. The Court set aside the assessment order and remanded the matter for fresh assessment. The appeals were allowed, and no costs were awarded.
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