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Ambuja Cements Limited v. CIT ( 2018) 67 ITR 9 ( SN) (Mum)(Trib),www.itatonline.org

S. 263 : Commissioner – Revision of orders prejudicial to revenue –It is obligates the CIT to give the assessee an opportunity of being heard before passing of 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 .

Tribunal held that ,It isobligates 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 .Accordingly the order of CIT was set aside. Ratio in CIT v. Amitabh Bachan  ( 2016  ) 384 ITR 200 (SC)  is considered.( ITA No.3563/Mum/2016, dt. 10.11.2017)(AY. 2010-11)

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