2024 (7) TMI 847

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.... Joseph, By Sc Sri.Cyriac Tom JUDGMENT The petitioner has filed this writ petition challenging Ext.P6 order passed by the respondent Assessing Officer under Section 148A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act,' for short). 2. The Assessing Officer issued Ext.P3 show cause notice under Clause (b) of Section 148A of the Act to the petitioner stating that th....

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....of the Act. 3. Section 148A provides that the Assessing Officer shall, before issuing any notice under section 148, conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; provide an opportunity of being heard to the assessee, by serving upon him a notice to show ca....

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....c fairly submits that Ext.P6 order has been passed by the Assessing Officer who did not hear the petitioner. 6. The doctrine 'he who heard must decide / he who decides must hear' applies to statutory authorities. Section 148A of the Act provides for opportunity of being heard to the assessee. If the officer who hears does not render the decision, it would amount to violation of the prin....