1982 (7) TMI 49 - HC - Income Tax

Summary

The High Court of Madhya Pradesh held that the Income-tax Appellate Tribunal was right in canceling the Income-tax Officer's order under section 155(1) for the assessment year 1968-69 because the order was invalid due to lack of opportunity for hearing given to the assessee. The Tribunal found that the order was vitiated as per the provisions of the Income Tax Act. The court's answer to the question referred was affirmative, against the Department.