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2001 (2) TMI 13 - SC - Income Tax
Opportunity of being heard - assessment had been completed by the Income-tax Officer without giving the assessee a fair and reasonable opportunity of furnishing an explanation with regard to the alleged discrepancy - Tribunal was not justified in not setting aside the assessment order in spite of a finding arrived t by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee
The Supreme Court judgment found that the Income-tax Officer did not give the assessee a proper opportunity to be heard. The Court set aside the assessment order and remanded the matter for fresh assessment. The appeals were allowed, and no costs were awarded.
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