TaxTMI 
TaxTMI 
2019 (5) TMI 1921
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....hearing together. The parties also advanced their arguments in all 3 appeals identically. Hence, by this common order those are disposed of. 2. The challenge to the appeal in ITA No. 2388/Del/2017 by Smt Anita Rani for assessment Year 2010-11 to the order of the Principal Commissioner Of Income Tax, Ghaziabad dated 22/3/2017 passed u/s 263 of the Income Tax Act wherein it is stated that assessee has not been served up on any notice before passing order under section 263 of the income tax act, therefore, assessee did not get any opportunity of being heard, therefore the order passed by the learned Pr Commissioner Of Income Tax is without any jurisdiction. The assessee challenges the above issue in ground No. 1 of the appeal wherein it is ch....
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....Hon'ble Delhi High Court in 86 taxmann.com 35 (Delhi) in Tulsi Tracom Private limited vs CIT and also the decision of the Hon'ble Rajasthan High Court in 147 ITR 379 in CIT vs Girdhari Lal. Therefore, it is submitted that the issue is squarely covered in favour of the assessee has no notice has been served on the assessee before passing any order under section 263 of the income tax act. 5. The learned departmental representative vehemently contested the argument of the learned authorised representative and submitted that assessee has appeared before the Commissioner of income tax in the proceedings under section 263 of the income tax act and therefore now the assessee cannot complain that no notice has been served on the assessee. He furth....
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....being heard the learned principal Commissioner of income tax should have passed the impugned order. In the circumstances as there is no service of notice on the assessee did not meet the requirement of opportunity of being heard as provided under section 263 of the income tax act. It is mandatory for the learned principal Commissioner of income tax, who passed the order under section 263 of the income tax act, or to have been fully satisfied that the adequate opportunity was given to the assessee to controvert the facts stated in the notice under section 263 and to explain the circumstances surrounding such facts. The satisfaction of the commissioner on this count could not have been arrived as the process commencing with the issue of the n....