| COURT: | ITAT Mumbai |
| CORAM: | G. S. Pannu (AM), Ram Lal Negi (JM) |
| SECTION(S): | 263 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | principles of natural justice, Revision u/s 263 |
| COUNSEL: | Soumen Adak |
| DATE: | November 10, 2017 (Date of pronouncement) |
| DATE: | September 19, 2018 (Date of publication) |
| AY: | 2010-11 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 263(1) obligates the CIT to give the assessee an opportunity of being heard before passing of his order. While the CIT is entitled to consider a point which is not stated in the show-cause notice, he cannot pass the revision order unless the assessee is given the opportunity of being heard. Such an order is untenable in the eyes of law (Amitabh Bachchan 384 ITR 200 (SC) followed) | |
Notably, section 263(1) of the Act obligates the Commissioner to give the assessee an opportunity of being heard before passing of his order. No doubt the Commissioner is not disentitled to consider a point which is not stated in the notice so issued. However, the obligation to given an opportunity to the assessee of being heard on the point on the basis of which he finds it expedient to treat the assessment order erroneous in so far as it is prejudicial to the interests of the Revenue, is definitely cast on the Commissioner, as opined by the Hon’ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200
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