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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the Commissioner (Appeals) complied with Section 23(3A) by hearing the Valuation Officer and the assessee's representative separately, and whether such disposal was vitiated for breach of natural justice.
Analysis: Section 23(3A) requires that the Valuation Officer be afforded an opportunity of being heard. The requirement is not satisfied by hearing the Valuation Officer and the assessee separately, because the parties must be heard simultaneously so that each has an opportunity to meet the other's case. Separate hearings in the present matter offended the principles of natural justice and invalidated the appellate order.
Conclusion: The order of the Commissioner (Appeals) was a nullity and the appeals were restored for fresh disposal in accordance with law, with the earlier valuation order to be considered.
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