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Income Tax - Highlights / Catch Notes

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Ex-parte order passed by CIT- A - Denial of natural justice - ...


Ex-parte order by Income Tax Appeals Commissioner violates natural justice; denies right to be heard.

June 24, 2022

Case Laws     Income Tax     AT

Ex-parte order passed by CIT- A - Denial of natural justice - the principle of audi alteram partem is the basic concept of natural justice. The expression "audi alteram partem" implies that a person must be given an opportunity to defend himself. This principle is sine qua non of every civilized society. - AT

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