https://www.taxtmi.com/caselaws?id=16362 Permission under section 281 of the Income-tax Act protects an assessee's dealing with property and must be dealt with fairly on full and relevant disclosure. Where permission has already been granted, any revocation must be supported by disclosed reasons, relevant material, and an opportunity of hearing before cancellation. An order that is cryptic, omits the adverse material relied on, and gives no prior notice breaches natural justice. A later attempt to justify the cancellation in a counter affidavit does not cure the defect in the original order. The Karnataka HC held the cancellation invalid for want of reasons and hearing. en-us Mon, 16 Nov 1998 00:00:00 +0530 Mon, 07 Sep 2009 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16362 Permission under section 281 of the Income-tax Act protects an assessee's dealing with property and must be dealt with fairly on full and relevant disclosure. Where permission has already been granted, any revocation must be supported by disclosed reasons, relevant material, and an opportunity of hearing before cancellation. An order that is cryptic, omits the adverse material relied on, and gives no prior notice breaches natural justice. A later attempt to justify the cancellation in a counter affidavit does not cure the defect in the original order. The Karnataka HC held the cancellation invalid for want of reasons and hearing. Case-Laws Income Tax Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16362