Supreme Court · 2008 INSC 484 · Decided 11 April 2008
Sahara India (Firm), Lucknow v. Commissioner of Income Tax, Central-I & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 484 · [2008] 6 S.C.R. 427
- Case number
- CIVIL APPEAL No. 2783/2008
- Decided
- 11 April 2008
- Bench
- B.N. AGRAWAL, P.P. NAOLEKAR, D.K. JAIN (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(2A), 142
Headnote
Income tax Act, 1961 - s. 142(2A) - Special audit of accounts - Pre-decisional hearing - Requirement of - Held: A B Even in absence of express provision for affording or barring C an opportunity of pre-decisional hearing to assessee, the requirement of observance of principles to be read into s. 142(2A) since the order entails civil consequences - It would apply prospectively - However, it 0 would be open to assessee to question the correctness of material gathered on basis of audit report. Principles of natural justice - Concept and applicability of - Held: Rules of
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