Commissioner Must Conduct Inquiry Before Modifying Order; Changes Without Party Input Deemed Improper.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction - power of Commissioner (Appeals) u/s 128A (3), to modify order after inquiry - change of heading by the Commissioner (Appeals), without affording opportunity is improper, and same can only be done after conducting proper inquiry and following natural justice. - Matter restored back - AT....