9911796707
TMI Blog1994 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ny incorporated and registered under the provisions of Companies Act as a private limited company. As a result of the turnover exceeding one crore rupees, the company acquired status of public limited company w.e.f. 9th June, 1975 (Ann.A). The company is engaged in the business of automobiles. The accounting year ends on 30th June. In or about February or March, 1975, the petitioner purchased two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the shareholders without making any deduction of tax. This certificate was issued by respondent No. 2, the ITO. However, after about three years from the date of this certificate, respondent No. 1, IAC (Asst.) cancelled the certificate by order dt. 28th Dec., 1983 (Ann.E) without giving any opportunity of hearing to the petitioner. This order vitally affected the rights and interests of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. 6. In the return submitted by the respondents, it is not contended that cancellation was made after giving any show-cause notice and hearing the petitioner. The order is, therefore, in violation of principles of natural justice. 7. In State of Punjab vs. K.R. Erry & Anr. AIR 1973 SC 834 it is held as under : "With the proliferation of administrative decisions in the welfare state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to contest the competence also and respondent No. 1 shall, after hearing the petitioner, pass a reasoned order. 9. In case respondent No. 1 concluded against the petitioner and passed an adverse order, the petitioner shall have freedom to impugne the same before an appropriate authority in conformity with law. Points agitated in this petition shall thus be treated open and litigable. 10. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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