Opportunity to each member of society not necessitated in proceedings initiated u/s 34A

V.Vimal Ravindra Raja Vs State of Tamil Nadu (Madras High Court) Madras High Court held that there is no necessity for providing opportunity to each and every member of the Society in the proceedings initiated under Section 34A of the Income Tax Act. Facts- The petitioners before this Court are the Management Committee members of Victoria Edward Hall Society, Madurai. According to them, the first respondent has issued the impugned notice dated 15.05.2023 for conducting enquiry on the alleged irregularities with regard to the functioning of the Society. However, even before conducting the enqui...