2024 (7) TMI 847

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 'he who heard must decide / he who decides must hear' applies to statutory authorities. Section 148A of the Act provides for opportunity of being heard to the assessee. If the officer who hears does not render the decision, it would amount to violation of the principles of natural justice. Since Ext.P6 order is not passed by the Officer who heard the petitioner, Ext.P6 order is set aside. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessment year 2017-18 has escaped assessment and why a notice under Section 148 of the Act should not be issued. The petitioner submitted Ext.P4 reply. The petitioner was given an opportunity of hearing. The petitioner was later served with Ext.P6 proceedings under Clause (d) of Section 148A of the Act asking the petitioner to file his return for the said year. The petitioner was also issued with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under section 148, by passing an order. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X