How many judgments cite Anil Goel v. CIT?

35 judgments on BharatTax cite Anil Goel v. CIT (306 ITR 212), spanning 2020 to 2026.

Which sections of the Income Tax Act does Anil Goel v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 250(6), Section 142(1), Section 143(2), Section 147.

Anil Goel v. CIT

306 ITR 212High Court2008#3414 most cited

What is Anil Goel v. CIT authority for?

The Commissioner of Income Tax (Appeals) must provide a speaking order, stating the points for determination, the decision, and the reasons for the decision, even when dismissing an appeal for non-prosecution.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

Anil Goel v CIT · section 250(6) · speaking order · CIT(A) ex-parte decision · non-prosecution of appeal · duty to decide on merits · legislative mandate

Sections most often in play

Section 143(3)Section 250 Section 250(6)Section 142(1)Section 143(2)Section 147 Section 115BBE Section 144

Issues it is cited on

section 44ad section 44a section 250(6)speaking order section 25 limited scrutiny service of notice section 44 section 115bb unexplained cash credit section 115b section 69a

Judgments citing Anil Goel v. CIT

SANDEEP VYAS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1(1) RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 243/RPR/2026[2022-23]Status: DisposedITAT Raipur15 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.243/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Sandeep Vyas Vyas Niwas, Near Chief Minister Bunglow, Civil Lines, Raipur (C.G.)-492 001 Pan: Abjpb7250M

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 250

…can be assumed that the appellant is not interested in pursuing his own appeal. Before making any conclusion let me surface the relevant part of the decision of the Hon'ble Punjab & Haryana High Court which is rendered in the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana). The Hon'ble High Court in that case has held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in p…

LINKPOINT INFRASTRUCTURE PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 1(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1477/KOL/2025[2018-2019]Status: DisposedITAT Kolkata20 Feb 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 270ASection 36(2)

…assessee filed an appeal before the Ld. CIT(A) who issued six notices for hearing but the same were not complied with. The Ld. CIT(A) considered the facts of the case, the observation of the Ld. THE LD. AO and relying upon the case of Anil Goel vs. CIT [2008] 306 ITR 212 (Punjab & Haryana) and dismissed the appeal of the assessee by holding as under: “6.3 However, the facts on available on the record merit of the case have been considered. During the appellate proceedings, the appellant has not filed any written submission. In absence of the written submission and evidence, it remained to be explained as to how t…

MOHAMMAD KASIF RAJA,MILIK TOLA, KHOKSA, BAISI vs. INCOME TAX OFFICER, WARD 3(1), PURNEA, PURNEA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 322/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 250Section 44ASection 69A

…ions and in the absence of any corroborative evidence or material/submission on records, I find no reason in altering the additions made by the AO. In view of this, the grounds raised by the appellant are dismissed. 5.4 In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

KESRIMAL OSWAL,PUNE vs. ITO, WARD 5(1), PUNE, PUNE

In the result, the appeal is dismissed

ITA 733/PUN/2025[2014-15]Status: DisposedITAT Pune10 Nov 2025AY 2014-15

Bench: Dr.Manish Borad

For Appellant: Shri Ronak BhandariFor Respondent: Shri Ajitesh Meena

Section 143(3)Section 250Section 68

…when numbers of pending appeals are high. The more number of opportunities to a particular taxpayer are more likely at the cost of denying opportunity to other taxpayers of getting their appeal prosecuted / heard early. In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submission by appearing in person or through a…

MALINI JIGNESH DOSHI,AHMEDABAD vs. ITO WARD 5(3)(1), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 755/AHD/2025[2017-2018]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-2018

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Ankit Choksi, ARFor Respondent: Shri Ravindra, Sr. DR

Section 115BSection 143(3)Section 271ASection 69A

…entary evidence Malini Jignesh Doshi vs. ITO Asst.Year –2017-18 - 4– in support of her contentions. Relying on the observations of the Assessing Officer and placing reliance on the judgment of the Hon’ble Punjab & Haryana High Court in Anil Goel v. CIT [2008] 306 ITR 212 (P&H), the CIT(Appeals) held that in the absence of any submission, no independent reasons were required to be recorded for affirming the Assessing Officer’s order. Accordingly, the CIT(Appeals) confirmed the addition of Rs. 17,63,000/- made under section 69A and dismissed the appeal of the assessee. 7. The assessee is in appeal before us agains…

M/S VXA GLOBAL LLP,JAIPUR vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1027/JPR/2025[2021-22]Status: DisposedITAT Jaipur28 Oct 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Paridhi Jain, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR

Section 144Section 144BSection 250Section 37(1)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1027/JPR/2025 fu/kZkj.ko"kZ@Assessment Year : 2021-22 M/s. VXA Global LLP cuke The ITO Vs. 1,Laxman Singh Block, Jhotwara Road Ward -1 (1) Jaipur302 012 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPFV 1206L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Ms. Paridhi Jain, Advocate jktLo dh vksjls@Revenue by: Shr…

MADHYA PRADESH ROAD DEVELOPMENT CORPORATION LIMITED,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX ACIT-2(1), BHOPAL

In the result appeal of the assesse is allowed for statistical purpose

ITA 172/IND/2025[2012-13]Status: DisposedITAT Indore30 Sept 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshimadhya Pradesh Road Acit-2(1), बनाम/ Development Corporation Bhopal Vs. Ltd, 45-A, Arera Hiils, Bhopal (Pan:Aagcm5306C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Vikas Guru, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

Section 143(3)Section 246ASection 250Section 253Section 80I

…ons and in the absence of any corroborative evidence or material/submission on records, I find no reason in altering the additions made by the AO. In view of this, the grounds raised by the appellant are dismissed. 7.4 in the case of Anil Goel Vs CIT, (2008) 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

CIAN AGRO INDUSTRIES & INFRASTRUCTURE LIMITED,NAGPUR vs. ACIT (IT) CIRCLE 1, PUNE

In the result, the appeal of assessee is treated as allowed for statistical purposes

ITA 676/PUN/2025[2019-2020]Status: DisposedITAT Pune08 Sept 2025AY 2019-2020

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Hitesh P Shah (Virtual)For Respondent: Shri Ramnath P Murkunde

Section 133(6)Section 195Section 201Section 201(1)Section 9(1)(vi)

…ITR 461 (SC), Hon’ble MP High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) and Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 (P&H) and in the case of Anil Goel Vs.CIT (2008) 306 ITR 212 (P&H). No doubt, the Ld. CIT(A) may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. Nonetheless, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state the points for determination, the decision thereof and the re…

AIR PRODUCTS HOLDING B. V.,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 1, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 860/PUN/2025[2021-22]Status: DisposedITAT Pune25 Aug 2025AY 2021-22

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Amol Khairnar

Section 143(3)Section 250(6)

…stant appeal for non- prosecution without discussing the issues on merits and has Air Products Holding B.V. summarily confirmed the order of ld.AO placing reliance on the judgment of Hon’ble Punjab & Haryana High Court in the case of Anil Goel Vs. CIT (2008) 306 ITR 212. 6. For A.Y. 2021-22 also, Ld.CIT(A) dismissed the appeal in limine for non-prosecution on observing that “assessee has not furnished any explanation or evidence against the additions made by the AO. In absence of any other controverting evidence/material on record other than those already mentioned which may aid the claim of the appellant, I am…

AIR PRODUCTS HOLDING B. V.,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 1, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 859/PUN/2025[2020-21]Status: DisposedITAT Pune25 Aug 2025AY 2020-21

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Amol Khairnar

Section 143(3)Section 250(6)

THE SHUKAN LOTUS COOPERATIVE HOUSING SERVICE SOCIETY LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 589/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri B. P. Makwana, Sr. DR

Section 143(1)Section 234BSection 250Section 80PSection 80P(2)(d)

…proper response/submission has been received from the appellant-society to substantiate its claim in support of grounds of appeal though adequate/reasonable/sufficient opportunities of being heard were given to it. 7.5 In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 143(3)Section 147Section 69

…n be assumed that the appellant is not\ninterested in pursuing his own appeal. Before making any conclusion let me\nsurface the relevant part of the decision of the Hon'ble Punjab & Haryana High\nCourt which is rendered in the case of Anil Goel Vs CIT, [2008] 306 ITR 212\n(Punjab & Haryana). The Hon'ble High Court in that case has held as under:\n"4. It is thus obvious on the plain language of section 250 of the Act that date and place\nof hearing was duly fixed. The assessee was also given notice along with notice to the\nAssessing Officer. The assessee had ample opportunity to make his submissions by\nappearing…

RAJKUMAR THADWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(4), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 257/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Jun 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.257/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 Pan: Adbpt0267A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 5

…efore, it is assumed that the appellant is not interested in pursuing his own appeal. Moreover, the appellant failed to bring on records any facts or documents which can explain how the order of the AO is erroneous. 5.4 In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

JAGDISH CHAND ,MANDI GOBINDGARH vs. INCOME TAX OFFICER, WARD-2, MANDI GOBINDGARH , MANDI GOBINDGARH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 884/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 May 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate for Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr DR

Section 143(3)Section 250

…fore, it is assumed that the appellant is not interested in pursuing his own appeal. Moreover, the appellant failed to bring on records any facts or documents which can explain how the order of the AO is erroneous. 7.1. In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

SHIKHAR CHAND JAIN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 555/RPR/2024[2011-12]Status: DisposedITAT Raipur20 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 555/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Shikhar Chand Jain Gali No.3, Ashok Vihar Colony, Near Bansal School, Pandri, Raipur-492 001 (C.G.) Pan : Achpj2931Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 142(1)Section 143Section 143(3)Section 154Section 250Section 250(6)

SAGAR KUKREJA,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHILAI, BHILAI

In the result, the appellant's appeal is dismissed

ITA 508/RPR/2024[2018-19]Status: DisposedITAT Raipur20 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.508/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Sagar Kukreja Plot No.33-34, Baba Deep Singh Nagar, Behind Sindhu Bhawan Bhilai, Supela, Bhilai (C.G.) Pan: Asmpk7043F

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 115BSection 145(3)Section 147Section 148Section 69C

…Therefore, it is assumed that the appellant is not interested in pursuing his own appeal. Moreover, the appellant failed to bring on records any facts or documents which can explain how the order of the AO is erroneous. In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: "4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

LATE PRATAPSINGH KARTARSINGH WALIA REPRESENTED BY HIS LEGAR HEIR MRS. AMARJEETKAUR PRATAPSINGH WALIA ,PUNE vs. INCOME TAX OFFICER, WARD-8(4), PUNE, PUNE

In the result, the appeal of assessee in ITA No

ITA 752/PUN/2024[2013-14]Status: DisposedITAT Pune27 Sept 2024AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

…l of the assessee. 9. We have heard the Ld. Representatives of the parties and perused the records. The appellate order reveals that the Ld. CIT(A) has applied the decision of the Hon’ble High Court of Punjab & Haryana in the case of Anil Goel Vs. CIT (2008) 306 ITR 212 (P & H). No doubt, the Ld. CIT(A) may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. None-the-less, he has to adhere to the legislative mandate enshrined in sub-section (6) of section 250 of the Act which requires him to state the points for determination, the decision thereof and th…

LATE PRATAPSINGH KARTARSINGH WALIA REPRESENTED BY HIS LEGAR HEIR MRS. AMARJEETKAUR PRATAPSINGH WALIA,PUNE vs. INCOME TAX OFFICER, WARD-8(4), PUNE, PUNE

In the result, the appeal of assessee in ITA No

ITA 751/PUN/2024[2014-15]Status: DisposedITAT Pune27 Sept 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

KESHAVLAL CHATURDAS PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-2, MEHSANA

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 667/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.667/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Keshavlal Chaturdas Patel The Income Tax Officer बनाम/ 11, Anand Nagar Society Ward-2 V/S. Manav Ashram Mehsana Visnagar Road Mehsana – 384 001 (Gujarat) "थायी लेखा सं./Pan: Bihpp 3886 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri S.N. Divatia, Advocate Revenue By : Shri Ashesh R. Rewar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am:

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri Ashesh R. Rewar, Sr.DR

Section 143(2)Section 143(3)Section 250Section 69A

…ing the addition made by the AO on the grounds that the assessee had failed to furnish any documentary evidence or submissions to substantiate his claim. The CIT(A) relied on the judgement of the Hon’ble Punjab & Haryana High Court in Anil Goel vs. CIT [2008] 306 ITR 212 (P&H), where it was held that in the absence of any document/evidence, no separate reasons need to be recorded by the appellate authority for affirming the order of the AO. 3. Aggrieved by the order of CIT(A), the assessee is in appeal before us with following grounds of appeal: “1.1 The order passed by NFAC, Delhi U/s 250 on 07/02/2024 dismissi…

SRINAGA,RAMANAGARA vs. INCOME TAX OFFICER, WARD-1, RAMANAGARA

In the result, both the appeals field by the assessee stands allowed

ITA 1112/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Aug 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian .S

Section 269SSection 269TSection 271DSection 271ESection 27ISection 2b

…fore. it is assumed that the appellant is not interested in pursuing his own appeal. Moreover, the appellant failed to bring on records any facts or documents which can explain how the order of the AO is erroneous. 7.2. In the case of Anil Goel Vs CIT, [2008] 306 ITR 212 (Punjab & Haryana), the Hon'ble High Court held as under: “4. It is thus obvious on the plain language of section 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee had ample opportunity to make his submissions by appearing in person or through…

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