2003 (2) TMI 41

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....es. This writ application has been filed to quash the order dated October 31, 2000, passed by the Commissioner of Income-tax under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), as contained in annexure 4, as well as the order dated December 12, 2002, passed by the Income-tax Appellate Tribunal, as contained in annexure 5, dismissing the appeal filed against th....

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....ber 16, 2001, was served upon the petitioner on October 17, 2001, asking it to produce the relevant documents as mentioned in the notice and also to furnish required information on October 23, 2001. According to the petitioner, the trust is running a school and as the school and its offices were closed on account of Puja holidays from October 17, 2001, to October 28, 2001, on the date fixed in ....

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....oduced and thereafter the impugned order was passed on October 31, 2001, rejecting the application under section 12AA of the Act which order has been upheld by the Income-tax Appellate Tribunal. Learned counsel for the petitioner submitted that due to non-affording of sufficient time to produce the relevant documents, the petitioner was deprived of the opportunity of hearing by the authority co....

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.... been served upon the petitioner on October 23, 2001, and the prayer made on behalf of the petitioner to give time to rebut the same in accordance with law has also not been given by the Commissioner of Income tax. If the authority would have taken steps earlier, the question of denial of reasonable opportunity would not have arisen in the case. The fact that the matter was taken up on October 16,....