Badagabettu Credit Co-Operative Society Ltd. v. CIT(A) (2019) 184 DTR 313/ (2020)313 CTR 598 (Karn.)(HC)

S. 154 : Rectification of mistake-Natural justice-Order passed enhancing the tax liability, without giving an opportunity of hearing is quashed. [S. 80P, 155, 251, Art. 226]

Tribunal remitted the appeal to the file of CIT(A). While giving effect to the order of CIT(A) the AO issued notice under S. 154/155 proposing to rectify order and passed order enhancing tax. On writ the Court held that furnishing details of rectification, which Authority is proposing to, is sine qua non for passing rectification order. In absence of such particulars made available to assessee, assessee is deprived to meet proposals made which would result in violation of principles of natural justice.  Accordingly the order is quashed a set aside. CIT(A) is directed to hear the appeal with in six months. (AY. 2013 -14)