2024 (9) TMI 526 - HC - Income Tax

Authority passing Final adjudication order had not issued show- cause notice but acted on show-cause notice issued by some other authority - valid exercise of power under the law or not? HELD THAT - Prima facie, we find that the show-cause notice was issued by Assistant Commissioner whereas final order has been passed by Deputy Commissioner, who never heard the petitioner, therefore, there shall be stay of the impugned order. Taking into consideration the short issue involved, this petition is proposed to be finally disposed of on the next date of hearing.

Summary

The High Court of Rajasthan heard a case regarding the validity of an adjudication order issued without a show-cause notice. The show-cause notice was issued by an Assistant Commissioner, but the final order was passed by a Deputy Commissioner who did not hear the petitioner. The court stayed the impugned order and scheduled the final disposal of the petition for the last week of July 2024.