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Importance of oral hearing Vs written representation in Income Tax

Started by bpagrawal, February 01, 2013, 09:25:57 PM

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Importance of oral hearing Vs written representation
"It is well known that no amount of written representation, however, detailed, can in all cases, he treated as an equally effective substitute of a personal hearing. It is easier for an assessee to persuade an assessing authority to his point of view by removing his doubts and by answering his questions at a personal hearing, than by merely availing of the cold effect of a written representation."

Then again in the same page their Lordships were of the view that
"So far as personal hearing is concerned, it seems to us to be plain that such a hearing can have some meaning only if it is given by the very person who has to ultimately decide the matter. Oral hearing by one officer cannot possibly be of any advantage to his successor in deciding a case. To hold otherwise would amount to saying that the force of a hearing is equal to a real, genuine and effective hearing."Personal hearing enables party appearing at such hearing to persuade the authority concerned by reasoned arguments to accept his point of view. Therefore, in the fitness of things, it is same authority which has to decide must hear."

Patna High Court
Commissioner Of Wealth-Tax, ... vs Jagdish Prasad Choudhary, ... on 19 May, 1994
Equivalent citations: AIR 1996 Pat 58, 1995 211 ITR 472 Patna