oppurtunity of being heard before rejecting application

This query is : Resolved

teena (Querist)
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03 October 2009 oppurtunity of being heard should be given to assessee before rejecting application made by assessee u/s 154 of income tax act-
please state whether there is an express provission or section in support of above

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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03 October 2009 An opportunity shall necessarily be given if the rectification has an effect to enhance an assessment or reducing a refund or otherwise increasing the liability of the assessee. In other cases ,covered under section 154, the act does not have provision to give an opportunity of being heard.