M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA
WP/14296/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
Section 200A, which
provision is in para materia with Section 143(1). While
processing the return of income under Section 143(1)(a)
no personal hearing is provided to an assessee and as
such the same is also not provided under Section 200A.
Thus, the doctrine of principles of natural justice is
given a go by under impugned provision
