Revision u/s 263

Last updated: 25 May 2008

Court :
HC

Brief :
Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.

Citation :
V. Selladurai Vs. C.C.I.T. And Another 08/07/2007 [2007] 295 ITR 303 (Mad)

Revision u/s 263 V. Selladurai Vs. C.C.I.T. And Another 08/07/2007 [2007] 295 ITR 303 (Mad) Case Fact: Whether, revision order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is justified in law? Decision: Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.