9911796707
TMI Blog1995 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... er is directed to pass a fresh order under section 154 of the income-tax Act, 1961, rejecting the petition of the assessee claiming development rebate at the higher rate of 25 per cent. The Income-tax Officer must reject the petition of the assessee by a separate order to be passed under section 154. " On the basis of the aforementioned direction, learned counsel for the petitioner contends that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that as written submissions were there on the file, it is not found necessary to afford a personal hearing. I am of the view that even though the petitioner had taken precautions to file written submissions, this was not enough to assume that oral hearing is not required to be given. This has definitely prejudiced the case of the petitioner. While dealing with this aspect of the matter that is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedure is reduced to unfair trial followed by fair trial.' After referring to Megarry J.'s dictum in a trade union expulsion case holding that as a general rule, a failure of natural justice in the trial body cannot be cured by a sufficiency of natural justice in the appellate body, the learned author observes : ' Nevertheless it is always possible that some statutory scheme may imply th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not of such a character as to merit the extreme penalty of dismissal or removal or reduction in rank and that any of the lesser punishments ought to have been sufficient in this case, is at the stage of hearing of a departmental appeal. Such being the legal position, it is of utmost importance after the Forty-Second Amendment as interpreted by the majority in Tulsiram Patel's case, AIR 1985 SC 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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