1982 (7) TMI 49

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..... " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the Income-tax Officer's order under section 155(1) for the assessment year 1968-69 by holding that the said order passed by the ITO was invalid ? " The .....

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..... AAC and contended that no opportunity of hearing was given to the assessee by the ITO before effecting the rectification. The AAC held that there was no provision for allowing any opportunity to the assessee of any hearing before making an order under s. 155 of the Act. In this view of the matter, the AAC dismissed the appeal. Aggrieved by that order, the assessee preferred an appeal before the T .....

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..... the assessment of the partner, lays down that the provisions of s. 154 shall, so far as may be, apply to these proceedings. Sub-s. (3) of s. 154 provides that the amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made unless the authority concerned has given notice to the assessee of its intention so .....

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