Opportunity to be heard required before tax penalty or wealth-tax disposals, permitting written or oral submissions by applicant. Commissioners must give the affected person an opportunity to present their case, either in writing or by oral hearing, before disposing matters under the tax penalty and corresponding wealth-tax provisions; this practice is to be followed in light of the Supreme Court's observations on the exercise of revisional powers.
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.
Opportunity to be heard required before tax penalty or wealth-tax disposals, permitting written or oral submissions by applicant.
Commissioners must give the affected person an opportunity to present their case, either in writing or by oral hearing, before disposing matters under the tax penalty and corresponding wealth-tax provisions; this practice is to be followed in light of the Supreme Court's observations on the exercise of revisional powers.
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