1995 (1) TMI 7

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....the order on February 7, 1983, made the following observations : " The Income-tax Officer is directed to pass a fresh order under section 154 of the income-tax Act, 1961, rejecting the petition of the assessee claiming development rebate at the higher rate of 25 per cent. The Income-tax Officer must reject the petition of the assessee by a separate order to be passed under section 154. " On ....

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.... regard to non-grant of personal hearing are mentioned in the order itself. It has been stated that as written submissions were there on the file, it is not found necessary to afford a personal hearing. I am of the view that even though the petitioner had taken precautions to file written submissions, this was not enough to assume that oral hearing is not required to be given. This has definitely ....

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....e right of appeal as a corrected initial hearing ; instead of fair trial followed by appeal, the procedure is reduced to unfair trial followed by fair trial.' After referring to Megarry J.'s dictum in a trade union expulsion case holding that as a general rule, a failure of natural justice in the trial body cannot be cured by a sufficiency of natural justice in the appellate body, the learned a....

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.... the inquiry is not worthy of credence or consideration or that the charges proved against him are not of such a character as to merit the extreme penalty of dismissal or removal or reduction in rank and that any of the lesser punishments ought to have been sufficient in this case, is at the stage of hearing of a departmental appeal. Such being the legal position, it is of utmost importance after ....