Appellate authority cannot refuse to grant opportunity of hearing to petitioning assessee to defend order passed by original authority at instance of assessee

CASE LAWS DETAILS DECIDED BY: HIGH COURT OF MADRAS, IN THE CASE OF: S. Venkataramani Vs. CBDT, APPEAL NO: Writ Petition No. 16591 of 2009, DECIDED ON December 2, 2009 RELEVANT PARAGRAPH 12. Admittedly, when the same petitioners Mr. Venkataramani and Mr. Sankaran filed Writ Petn. Nos. 10653 and 10654 of 2005 seeking a direction to the original authority namely the C1T-I11 at Kolkata to give a personal hearing before considering the objection made by the 4th and 5th respondent against the deed of variation for amending the Pension Fund Rules, this Court having seen that the petitioners are not o...