2011 (3) TMI 764

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.... learned counsel for the petitioner and Mr. Sanjeev Sabharwal, learned counsel for the respondent.   2. This is the second round of litigation by the writ petitioner to this court. On the first occasion, this court on December 21, 2010 in WP(C) No. 7158 of 2010 had passed the following order :   "Though many an issue was raised in the writ petition, yet Mr.Tiku, learned counsel app....

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.... is quashed and the competent authority is directed to decide the matter after affording an opportunity of hearing to the petitioner.   Be it noted, the concession given by Mr. Sanjeev Sabharwal does not necessarily mean that in all circumstances when an order is passed under section 197 of the Income-tax Act, 1961, the doctrine of audi alteram partem has to be followed. In any case, when ....

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....ty fails to adjudicate the matter within the time stipulated hereinabove, liberty is granted to the petitioner to move this court. The writ petition is disposed of, accordingly, without any order as to costs."   4. After the said order was passed, the Assessing Officer on February 10, 2011 vide annexure P-1 had passed an order under section 197 of the Income-tax Act, 1961 (for brevity, "th....

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.... Assessing Officer on all grounds including that the said authority could not have taken recourse qua the Act, the revisional authority, namely, the Commissioner, Income-tax, shall decide the revision adverting to all the issues within a period of three weeks positively. Needless to say, the Commissioner shall be well advised to deal with the issue of jurisdiction as that has been canvassed with v....