1985 (12) TMI 8

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....itution, the petitioner, a registered firm, an assessee under the Income-tax Act, 1961 ("the Act "), has challenged the notice dated November 24, 1978, issued under section 263 of the Act for the assessment year 1976-77. The assessment for the assessment year 1976-77 was completed on November 29, 1976. A notice dated November 24, 1978, was served on the petitioner firm on November 25, 1978, fix....

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....ound taken in the petition is that no reasonable opportunity was given to the petitioner as enjoined under section 263 and the notice was not served in accordance with section 282 of the Act, or under Order V, rules 12 and 13, of the Code of Civil Procedure, 1908. No affidavit-in-opposition has been filed by the respondents in this case although direction was given on December 29, 1978, by A. K....

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....tunity of being heard. Section 263 does not require any notice to be issued by the Commissioner before he assumes the jurisdiction to proceed to revise an order passed by the Income-tax Officer. The jurisdiction of the Commissioner to proceed under section 263 is not dependent on the fulfilment of any condition precedent. All that he is required to do is to give the assessee an opportunity of b....

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....e show-cause notice issued by the Commissioner, it would be fair if the Commissioner is directed to hear the matter after giving the petitioner another opportunity of being heard. The application is, therefore, disposed of by the following order: In the event any order had been passed by the Commissioner pursuant to the notice dated November 18, 1978, or November 24, 1978, issued under secti....