2024 (5) TMI 1258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SRI. R. V. EASWAR (SR.) SRI. SIDHARTH A. MENON SRI. MUHAMMED ALJUQ A. SMT. RUBAL BANSAL(D/3897/2010) SRI. PRAKHAR PANDEY(D/4368/2019) SMT. SANDRA MARIYA(K/1690/2023) FOR THE RESPONDENT : BY ADVS. SRI. CHRISTOPHER ABRAHAM - SC SRI. KEERTHIVAS GIRI - SC SRI. P. G. JAYASHANKAR - SC JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. R. V. Easwar, learned Senior Counsel for the petitioner assist....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the Department would suggest that the petitioner has sold an immovable property to M/s. Greenleaf Resorts Private Limited during the financial year 2015-16 relevant to the assessment year 2016-17. The Department was of the view that the capital gains earned by the petitioner in this transaction has escaped assessment for income tax under the provisions of the Act. Therefore, Show Cause Notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssue that the petitioner could not log in to address the argument. However, despite this e-mail addressed to the Department, no further opportunity was given to the petitioner and the impugned order has been passed. 6. It is submitted by the learned Senior Counsel for the petitioner that the opportunity of hearing means 'effective opportunity of hearing' and that the petitioner could not log in....