2024 (12) TMI 1009

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....JUDGE For the Petitioner :Mr. Rohit Jain & Mr. Aditya Vohra, Advocates (through video conferencing) and Mr. Deven Khanna, Advocate. For the Respondents :Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates. TARLOK SINGH CHAUHAN, ACTING CHIEF JUSTICE (ORAL) We have heard learned counsel for the parties and gone through the material placed on record. 2. We are clearly of the view that ....

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....g with supporting documentary evidence, if any, by 4:30 p.m., on 28.03.2024 and case was fixed for oral arguments on 29.03.2024, on which date it was finally decided. 5. It is vehemently argued by Mr. Neeraj Sharma and Mr. Ishaan Kashyap, learned Advocates that it is not the case where the petitioner was not being afforded an opportunity of hearing in the matter and they have also invited our a....

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....y. The opportunity to be heard is a fundamental requirement of procedural due process. It ordinarily includes the right to receive fair notice of the hearing, to secure the assistance of counsel, and to cross-examine adverse witnesses. 9. Since the proceedings in a Court of law as well as quasi-judicial proceedings are conducted in due process, it shall be apt to reproduce the meaning of "due p....

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....., 29.03.2024, on which date, it was finally decided. 11. In the given facts and circumstances, we are clearly of the view that order dated 29.03.2024 imposing penalty is not sustainable and subsequently even the demand notice issued under Section 156 of the Income Tax Act vide Annexure P-10 is also not sustainable and accordingly both, penalty order and demand notice, are quashed and set aside....