Passing of ex-parte without giving hearing to Assessee would constitute violation of natural Justice

Advertisement Facts of the Case The appellant filed return of income for the Assessment Year 2002-03. An assessment was completed under section 143(3) on 28.03.2005 at an income of Rs. 10,94,330/-. The assessment was re-opened under section 147 and the assessment was completed under section 143(3) read with section 147 on 07.12.2009, accepting the returned income. The Assessing Officer inadvertently omitted to include the additions made in the original assessment proceedings of Rs. 8,29,600/- out of commission payment. The Assessing Officer issued notice under section 154 on 13.05.2010 prop...