https://www.taxtmi.com/caselaws?id=237743 The court quashed orders passed by income tax authorities under Section 132(7) of the Income Tax Act, 1961 for seizing assets without providing a hearing as required by Rule 112A of the Income Tax Rules, 1962. The petitioner's assets were seized without an opportunity to be heard, violating natural justice principles. The court emphasized the importance of procedural fairness, ruling that the orders were invalid. Respondents were given the chance to proceed afresh after affording the petitioner a proper hearing, highlighting the necessity of due process in administrative actions involving asset seizure under tax laws. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 07 Oct 2013 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237743 The court quashed orders passed by income tax authorities under Section 132(7) of the Income Tax Act, 1961 for seizing assets without providing a hearing as required by Rule 112A of the Income Tax Rules, 1962. The petitioner's assets were seized without an opportunity to be heard, violating natural justice principles. The court emphasized the importance of procedural fairness, ruling that the orders were invalid. Respondents were given the chance to proceed afresh after affording the petitioner a proper hearing, highlighting the necessity of due process in administrative actions involving asset seizure under tax laws. Case-Laws Income Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237743