https://www.taxtmi.com/caselaws?id=70466 Successor liability under section 170(3) of the Income-tax Act could not be fastened without giving the successor a reasonable opportunity of hearing. Because the determination directly affected the successor's civil liability, the authority had to hear objections on recovery from the predecessor, the quantum sought to be recovered, and the legal basis for invoking successor liability. An order made without such notice and hearing breached natural justice and was legally unsustainable. The cancellation of the liability order was therefore upheld. en-us Mon, 30 Nov 1981 00:00:00 +0530 Sat, 16 Apr 2011 13:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70466 Successor liability under section 170(3) of the Income-tax Act could not be fastened without giving the successor a reasonable opportunity of hearing. Because the determination directly affected the successor's civil liability, the authority had to hear objections on recovery from the predecessor, the quantum sought to be recovered, and the legal basis for invoking successor liability. An order made without such notice and hearing breached natural justice and was legally unsustainable. The cancellation of the liability order was therefore upheld. Case-Laws Income Tax Mon, 30 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70466