S. 154 Order can be rectified by AO without giving opportunity of hearing to Assessee

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

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