2017 (5) TMI 981

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....HRI GANGADHAR J.M. AND PRAVEEN P. TARIKAR, ADVOCATES) RESPONDENTS (By SHRI Y.V. RAVIRAJ, ADVOCATE) O R D E R Petitioner in this petition is challenging the validity of the order passed under Section 142(2A) of the Income Tax Act, 1961 (for brevity hereinafter referred to as 'the Act'). The grounds urged are that while issuing the said order, as required under proviso to Section 142(2A) of....

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....the petitioner as provided under proviso to Section 142(2A) of the Act. The learned counsel for the petitioner places reliance on the judgment of Hon'ble Supreme Court in the case of SAHARA INDIA (FIRM) v. COMMISSIONER OF INCOME TAX AND ANOTHER reported in (2008) 300 ITR 403 and refers to paragraph 23 and 24 of the judgment. 2. The learned counsel appearing for the respondent- Revenue submi....

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....eard. Here, the emphasis is to be given on the words "reasonable opportunity". The requirement of law is not to provide just an opportunity, but it should be a reasonable opportunity and the reasonableness depends up on case to case. The multiplicity or complexity of the case depends upon the duration of time to be provided to the par ty from the date of issuance of notice. In the instant case, th....

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....tail civil consequences, even after the obligation to pay auditor's fees and incidental expenses has been taken over by the Central Government, and therefore the rule of audi alteram partem, is required to be observed and asessee has to be provided a reasonable opportunity of being heard. In the light of the above judgment, it is very clear that unless the aggrieved party is provided fullest oppor....