Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
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