https://www.taxtmi.com/caselaws?id=15269 Approval under Section 158BG of the Income-tax Act was treated as an administrative safeguard, not an adjudicatory step requiring a hearing. The High Court held that the language and scheme of the provision were inconsistent with importing natural justice at the stage of according approval, so the Commissioner was not obliged to confront the assessee before granting approval for the proposed block assessment. The contention that a prior opportunity of hearing was mandatory was rejected, and the issue was decided against the assessee. en-us Tue, 12 Oct 1999 00:00:00 +0530 Tue, 04 Aug 2009 13:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15269 Approval under Section 158BG of the Income-tax Act was treated as an administrative safeguard, not an adjudicatory step requiring a hearing. The High Court held that the language and scheme of the provision were inconsistent with importing natural justice at the stage of according approval, so the Commissioner was not obliged to confront the assessee before granting approval for the proposed block assessment. The contention that a prior opportunity of hearing was mandatory was rejected, and the issue was decided against the assessee. Case-Laws Income Tax Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15269