Person who hears must decide- Order not valid if heard and decided by different officers

Manigandan Rice Mill Vs Chief CIT (Madras High Court)- Mr. J. Narayanaswamy, learned Senior Standing Counsel appearing for the respondents, on instructions submitted that it is true that the Chief Commissioner, who offered opportunity of personal hearing to the petitioner on 21-3-2016 and on 24-3-2016 is not the Chief Commissioner, who has passed the impugned order. The legal principle is that the person who hears must decide. Therefore, by applying the said principle to the case on hand, the only conclusion that can be arrived at is to send back the matter for fresh consideration before the f...