DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR
The appeal is allowed
C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr
274 of the Act is that there should be,
prima facie, satisfaction of the Income Tax Officer or the
Appellate Assistant Commissioner in respect of the
matters mentioned in sub-section (1) before he hears the
assessee or gives him an opportunity of being heard. The
final conclusion on the point as to whether the
requirements of clauses