Watermark
Inland Revenue Appellate Tribunal 2014 Income Tax Ordinance (XLIX of 2001)---

2014 PTD 1241

Amendment of assessment---Adjournment was refused
MESSRS BAJWA & CO. (PVT.) LTD., GUJRANWALA
Appellant
VS
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA
Respondent

Case Laws / Head Notes / Paras

---Amendment of assessment---Adjournment was refused with the observation that ‘adjournment was not a matter of right’---Validity---Such judgment or obiter was against the maxim “audit alteram partem” i.e. nobody should be condemned unheard and hearing could not be denied to a person against whom any proceedings were started or intended to be started---Violation of principles of natural justice, amounted to violation of law---Giving a proper opportunity of being heard was the essential ingredient of natural justice---Provisions of notice to a person against whom any authority proposed to proceed would read in every statute irrespective of absence of such provision therein---Power to pass on order to give any direction conferred on authority, had to be exercised fairly, justly and for the a...