1969 (8) TMI 30 - HC - Income Tax

Assesse s revisions application against the orders imposing penalty under section 46(1) were disposed of under section 33A (2) without hearing the assessee - assessee is entitled to a hearing in revision - writ of mandamus is issued commanding the Commissioner of Income-tax, to hear the assessee in the revisions

Summary

The High Court of Orissa quashed orders imposing penalty under section 46(1) of the Income-tax Act for non-payment of tax as the assessee was not given a hearing during the revision process. The court held that the assessee is entitled to a hearing in revision based on a Supreme Court decision. A writ of mandamus was issued to the Commissioner of Income-tax to hear the assessee in the revisions. The writ application was allowed with no order as to costs.