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TMI Blog1970 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... 970 - Judge(s) : G. K. MISHRA., B. C. DAS. JUDGMENT G. K. MISRA C.J.- Though a large many facts were pleaded in the Writ application, it is not necessary to mention them in detail as the point arising in the case lies in a narrow compass. The short point is that the Commissioner of Income-tax while hearing the revision did not give an opportunity to the party of being heard. The correct fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the income-tax department, contends that once written submissions were entertained in relation to the grounds mentioned in the revision application, adequate opportunity was given and there was no violation of the principles of natural justice. This contention has no substance. It is well-known that many irrelevant things are mentioned in written submissions and, moreover, a judge mig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent view if a properly constituted argument would have been advanced before him. We have, therefore, no hesitation in saying that a written submission cannot be substituted or an oral argument before the Income-tax Commissioner who should have fixed a date for hearing and given an opportunity to the party to say what he had got to say through his counsel. The point is no longer res integra. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties to present their case through a counsel. As this opportunity had not been given, the impugned order of the Income-tax Commissioner cannot be supported. We accordingly quash the impugned. order and remand the case to the Income-tax Commissioner for disposal of the revision application in accordance with law and the aforesaid observations. The writ application is allowed ; but, in the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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