1997 (8) TMI 47

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....ear 1993-94, the petitioner filed his return of income before the Income-tax Officer, Ward No. 2, Bhatinda, declaring an income of Rs. 37,565. The Income-tax Officer, vide his order dated March 14, 1997, annexure P-1, made an assessment of the petitioner on a total income of Rs. 10,78,310 against the returned income of Rs. 37,565, raising an additional demand of Rs. 8,97,907. The petitioner filed ....

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.... petitioner has challenged the impugned order, annexure P-5, on the ground that the same has been passed without affording any opportunity to him and without recording reasons in support of the order passed. For this, reliance has been placed upon two judgments of this court in Kuku Rice Mills v. Assessing Authority-cum-Income-tax Authority [1992] 196 ITR 326 and Aggarwal Rice and General Mills v.....

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....estion raised by counsel for the Department in this case. In view of the law laid down in Kuku Rice Mills' case [1992] 196 ITR 326 (P & H) and Aggarwal Rice and General Mills' case [1993] 204 ITR 480 (P & H), the order, annexure P-5, is liable to be quashed being violative of the principles of natural justice as the petitioner was not afforded an opportunity of hearing before passing the impugn....