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S. 154 Order can be rectified by AO without giving opportunity of hearing to Assessee
Case Law Details
- Case Name
- Chandigarh Vs. Punjab Agro Industries Corporation Ltd. (Punjab and Hariyana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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The CIT, Chandigarh Vs. Punjab Agro Industries Corporation Ltd., ITC No. 77 of 1999, Date of decision 14.03.2013, Punjab & Haryana High Court
In the present case, the Ld. AO made changes in the original order by invoking sec 154 based on evidences and disallowed a certain sum of expenditure which were related to previous years and as told found to be of capital in nature too. On appeal to CIT by the assessee, an order was passed for providing an opportunity of being heard to the assessee. The tribunal set aside the order of CIT and the order of AO was stated as null and void. An further ap...
