INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

6) of\nthe Income Tax Act would entail. Even though the statute may be\nsilent regarding notice and hearing, the court would read into such\nprovision the inherent requirement of notice and hearing before a\nprejudicial order is passed. We, therefore, hold that before an order is\npassed under Section 206C of the Income Tax Act, it is incumbent

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed