Appropriate Authority and anr. Vs. Vijay Kumar Sharma - Court Judgment

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Subject	Direct Taxation
Court	Supreme Court of India
Decided On	Nov-16-2000
Judge	S.P. Bharucha,; D.P. Mohapatra and; S.N. Phukan, JJ.
Reported in	(2001)168CTR(SC)611; [2001]249ITR554(SC)
Acts	Income-tax Act, 1961 - Sections 269UD and 269UD(1A)
Appellant	Appropriate Authority and anr.
Respondent	Vijay Kumar Sharma
Appellant Advocate	S.W.A. Quadri,; S.K. Dwivedi and; Sushma Suri, Advs
Respondent Advocate	M.L. Verma, Sr. Adv., ; Kavin Gulati, ; A.K. Verma, ;
Cases Referred	Vijay Kumar Sharma v. Appropriate Authority

Excerpt:
- indian penal code, 1890.sections 366-a & 376(2): [dr.arijit pasayat & a.k.ganguly,jj] abduction and rape of minor - appreciation of evidence - failure to appreciate evidence properly - effect of, on trial and conviction in the present case, prosecutrix in her examination-in-chief not recognising the appellant as she had never seen him - held, trial court and high court ignored the statement of the victim. hence, conviction of appellant was set aside.order under section 269udreasonable opportunity of hearing not given to partiescatch note:there was so gross a breach of principles of natural justice that high court was right in setting aside order and not remitting matter back to appropriate authority.case law analysis:decision of the allahabad high court in vijay kumar sharma v. appropriate authority (1996) 220 itr 509 (all) affirmed.application:also to current assessment year.decision:in favour of respondents.income tax act 1961 s.269ud

Judgment:
ORDER

UNDER SECTION 269UDReasonable opportunity of hearing not given to parties

Catch Note:

There was so gross a breach of principles of natural justice that High Court was right in setting aside order and not remitting matter back to appropriate authority.

Case Law Analysis:

Decision of the Allahabad High Court in Vijay Kumar Sharma v. Appropriate Authority (1996) 220 ITR 509 (All) affirmed.

Application:

Also to current assessment year.

Decision:

In favour of respondents.

Income Tax Act 1961 s.269UD