Sukhmal Kumar vs Commissioner Of Income-Tax
1991 Latest Caselaw 152 Del

JUDGMENT

1. Heard learned counsel for the parties and perused the impugned order of the Commissioner of Income-tax dated March 16, 1990, annexure 'A'. The petition was disposed of by the learned Commissioner rejecting the petitioner's contention that he was served with a notice of hearing for October 28, 1985, on October 26, 1985. The learned Commissioner did not decide the matter on merits. Besides rejecting the petitioner's contention that the notice of hearing was served on October 26, 1985, the learned Commissioner further observed that, moreover, at this distance of time, he saw no point in interfering as there was no reasonable hope that the required evidence would not be produced the petitioner failed to produce on all earlier occasions. Such an expression was not called for without giving the petitioner an opportunity of producing evidence. Whether the petitioner would be successful in producing the evidence cannot be looked into without giving an opportunity for that. Thus, for this reason alone, the order of the learned Commissioner deserves to be set aside. Accordingly, the impugned order dated March 16, 1990, passed by the Commissioner of Income-tax, Delhi-IV, New Delhi, is set aside and the matter is sent back to the Commissioner for disposal on merits.

2. The petition stands disposed of.