2015 (2) TMI 1313

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....gi, standing counsel for the revenue is directed to take notice for respondent. 2. It is submitted by the counsel for the petitioner that similar questions raised in WP No.39373/2014 has been considered and disposed of by this court on 29.1.2015 by allowing the writ petition and remanding the matter for fresh consideration to the Income Tax Officer-Ward 9(3), Bengaluru. 3. Upon hearing the l....

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....cluded resulting in addition of a sum of Rs. 6,36,465/- to the income of the petitioner holding that certain shares were purchased by the petitioner out of the income that had escaped from the assessment. The basis for this approach of the respondent is that one Mukesh Choksi is purported to have admitted having made entries in his books, which was revealed during search conducted on 25.11.2009 at....

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....nsaction that petitioner is said to have entered into with Mukesh Choksi, respondent has passed the impugned order. The entire basis for the impugned order is the sworn statement of Mukesh Choksi. Unless petitioner is given opportunity to have his say in the matter with regard to the said statement and its contents, it cannot be said that petitioner was given an opportunity of being heard in the m....

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....ch details. The High Court of Delhi has held that there was absence of fair and reasonable opportunity and such an assessment order could not be sustained and could be interfere with under Article 226 of the Constitution of India. 8. In the light of the facts and circumstances as adverted to above, and as the petitioner has been denied an opportunity of fair hearing by providing copy of t....