1997 (8) TMI 47

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..... 2, Bhatinda, declaring an income of Rs. 37,565. The Income-tax Officer, vide his order dated March 14, 1997, annexure P-1, made an assessment of the petitioner on a total income of Rs. 10,78,310 against the returned income of Rs. 37,565, raising an additional demand of Rs. 8,97,907. The petitioner filed an appeal against the said order of the Income-tax Officer before the Commissioner of Income-ta .....

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..... assed without affording any opportunity to him and without recording reasons in support of the order passed. For this, reliance has been placed upon two judgments of this court in Kuku Rice Mills v. Assessing Authority-cum-Income-tax Authority [1992] 196 ITR 326 and Aggarwal Rice and General Mills v. CIT (Appeals) [1993] 204 ITR 480. Written statement has not been filed. Records have been produc .....

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..... Mills' case [1992] 196 ITR 326 (P H) and Aggarwal Rice and General Mills' case [1993] 204 ITR 480 (P H), the order, annexure P-5, is liable to be quashed being violative of the principles of natural justice as the petitioner was not afforded an opportunity of hearing before passing the impugned order and the Income-tax Officer had also not supported the order by recording reasons for rejecting .....

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