ST PAULS ANGLO INDIAN EDUCATION SOCIETY Vs. ITAT

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS writ application has been filed to quash the order dated October 31, 2000, passed by the Commissioner of Income-tax under Section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), as contained in annexure 4, as well as the order dated December 12, 2002, passed by the Income-tax Appellate Tribunal, as contained in annexure 5, dismissing the appeal filed against the said order.

(3.) LEARNED counsel appearing for the Department, on the other hand, submitted that sufficient time was given to the petitioner and as such the order cannot be assailed on the ground of denial of reasonable opportunity of hearing.