06 November 2012
driving licence may have to be accepted, as substantial laws accept driving license address.Even passport office accept your driving license with the support of an Affidavit duly counter signed by judicial magistrate. Even age is accepted by passport authority by declaration through an affidavit. what is more great about income tax authority and they have to use natural justice principle equity , good conscience and justice only
06 November 2012
ankitji, your driving licence shd be ok, if yo u do not have electric or telephone bill that is ok. after all income tax has to work under natural justice.
i see CIT(A) in a case wrongly decides a case when audi alteram partem has been failed by an AO. Actually such CIT (A) if ignorant of natural justice principle of law need to be moved out of appeals as not a suitable person to preside on Appeals matters.
Audi alteram principle is vital in all administrative matters, when very constitutional courts follow the principle by 'hearing method' even in cases like Ajmal ?Kasab who held mumbai to ransom on 26/11
In what way superior this great income tax department to judicial courts.
Even supreme court passed an order in CIT reliance petro-products pvt ltd (2010) 322 ITR 158 held sec 271(1)( 1 ) penalty is just a civil liability and without hearing cannot be imposed on Asseses at all. If done courts will quash
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