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TMI Blog2014 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the assessee or not - The very object of the provision for issuance of show cause notice before the proposed enhancement is to afford opportunity of being heard to the assessee - the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied – thus, the matter is to be remitted back to the CIT(A) for fresh adjudication as to ensure that the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to limitation as provided in Section 251 (2) and such question can be considered only if notice was given in this regard. 2. The Ld. AR submitted that the issue raised in the grounds is legal in nature, adjudication of which does not require consideration of fresh material outside the record. He submitted further that the issue raised also goes to the root of the matter. 3. The Ld. DR on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that no notice u/s 251 (2) dated 20/1/2011 for the proposed enhancement as claimed by Ld. CIT(A) was ever issued, since it was not served upon the assessee. He submitted that in case of a proposed enhancement it is mandatory on the part of the Ld. CIT(A) to give a reasonable opportunity to the assessee in this regard by issuing notice to which the Ld. CIT(A) has failed to. In support he plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Hon ble Supreme Court in the case of CIT Vs. Rai Bahadur Hasdutroy Motilal Chamaria (1967) 66 ITR 443 (SC) has been followed. 8. The very reading of the provisions laid down u/s 251 (2) of the Act, makes it clear that the object behind is that unless the assessee has had a reasonable opportunity of showing cause against such enhancement or reduction, of refund, the Ld. CIT(A) shall not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of being heard to the assessee on the show cause notice issued for the proposed enhancement of the addition. 10. In result the additional grounds are allowed for statistical purposes. 11. Since, other ground are consequential in nature, the same are also set aside to the file of the ld. CIT(A) to consider them afresh after affording opportunity of being heard to the assessee. Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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