Show cause notice on ground of non-applicability of sections 269SS and 269T to relevant facts

IT: Where assessee challenged issuance of show cause notice on ground of non-applicability of sections 269SS and 269T to relevant facts, assessee should be given ample opportunity to submit its case before Commissioner who had issued notice
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[2014] 49 taxmann.com 289 (Gujarat)
HIGH COURT OF GUJARAT
Sarbhan Co-Op. Agri. Produce Pro. & Marketing Soc. Ltd.
v.
Union of India*
M.R. Shah AND K.J. THAKER, JJ.
Special Civil Application No. 9712 of 2002
JULY  9, 2014
Section 269SS, read with sections 269T, 271D and 271E, of the Income-tax Act, 1961 - Penalty - Deposit - Mode of taking/accepting (Opportunity of hearing) - Show cause noticeis was issued assessee-society for quantum of amount accepted or repaid in contravention of sections 269SS and 269T - Assessee-society challenged said show cause notice contending that there was no breach of sections 269SS and 269T and that sections 269SS and 269T would not be applicable at all - Whether since all defences were required to be considered by appropriate authority, after holding necessary enquiry and in accordance with law, assessee should be given ample opportunity to submit its case before authority who had issued said notice - Held, yes [Para 4.1] [In favour of assessee/Matter remanded]
Mihir H. Joshi for the Petitioner. K.M. Parikh for the Respondent.