1989 (10) TMI 1

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....laim related to the assessment years 1979-80 and 1982-83. The assessee-petitioner applied for waiver on November 5, 1986, when the Income-tax Officer, by his separate orders dated September 9, 1985, claimed in respect of the assessment year 1979-80 interest of Rs. 2,06,547 and for the other year a sum of Rs. 1,63,000. The Income-tax Officer raised the demand for interest as provided under the law taking into account the finally sustained demands for the two years and interest was calculated from the date when the payment covered by the assessments was due and the date when the demand of interest was made. Notice was issued in the special leave petitions confined to the question as to whether the petitioner was entitled to a hearing be....

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....the three aspects mentioned therein is to be made on the basis of the report of the Commissioner. The order shows that the report of the Commissioner has been taken into consideration. It is not even the petitioner's assertion that the Commissioner's recommendations have not been accepted by the Board. There is no procedural statutory requirement of a hearing for the disposal of an application under section 220(2A) of the Act. The legal position is that where a statutory provision does not exclude natural justice, the requirement of affording an opportunity of being heard can be assumed, particularly when the proceedings are quasi-judicial. Exclusion, however, can either be by a clear provision or inferred from the scheme, as also the na....