2019 (12) TMI 1639

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.... DR. A.L. SAINI, AM: The captioned appeal filed by the assessee, pertaining to assessment year 2010-11, is directed against the order passed by the ld. Principal Commissioner of Income Tax(PCIT), Kolkata u/s 263 of the Income Tax Act, 1961 (in short the "Act") dated 13/03/2019. 2. In this appeal, the assessee has challenged the correctness of the order passed by the ld. PCIT u/s 263 of the ....

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....at there is no requirement to give the notice u/s 263 of the Act but an opportunity of being heard should be given to the assessee, which is absent in the assessee`s case. The ld DR did not object if the issue is remitted back to the file of the ld PCIT. 3. We heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished ....

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.... of the revenue, he, may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. Therefore, it is evidently clear that as per the prov....

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.... taken without affording both the parties an opportunity to be heard violates the principles of natural justice. An award made in violation of the above said rule may be set aside. On laying of charges, an opportunity to answer it must be given to an individual alleged to have committed an offence. Sufficient notice also should be given to the person against whom the charge is laid. This rule has ....