2003 (9) TMI 419

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..... ent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. Both the appeals and stay applications are heard together since the issue lies in a narrow compass. 2. Shri P.C. Anand, Chartered Accountant, submits that the ld. Commissioner Shri. G. Sreekumar Menon, who has passed the order, has not heard the appellants before passing the impugned order. They were only heard by the earlier Commiss .....

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..... sing the impugned order. In view of the above well settled legal position, the impugned order is set aside being violative of the principles of natural justice and the matter remanded back to the Commissioner (Appeals), for deciding the case afresh after giving them reasonable opportunity of being heard in the matter. The appeal therefore succeeds by way of remand. Ordered accordingly. - - TaxT .....

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