CBDT Orders Quashed; Matter Remanded for Denovo Review with Hearing and Reasoned Order Deadline Set.

The HC quashed the impugned orders of the CBDT and remanded the matter for denovo consideration. The petitioner was permitted to submit additional documents within four weeks. The CBDT was instructed to provide a personal hearing and issue a reasoned order by a specified date. The petitions were disposed of without addressing the merits. In related petitions, ad-interim relief was extended until further orders.

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Issues involved:
The judgment involves the quashing of impugned orders by the Central Board of Direct Taxes (CBDT) and remanding the matter for denovo consideration, along with the petitioner's request for the Income Tax Department to accept the return of income.

Writ Petition (L) No.4041 of 2023:
The Learned ASG requested to quash the impugned order and remand the matter to the CBDT for denovo consideration. The petitioner's prayer was solely to direct the Income Tax Department to accept the return of income, leaving the department the option to accept the return as filed or raise queries. The court ordered to quash the impugned orders and remand the matter to CBDT for denovo hearing. The petitioner was allowed to submit further documents or submissions within four weeks. CBDT was directed to provide a personal hearing to the petitioner with a minimum quorum present as per law. The CBDT was required to pass a reasoned order by a specified date, dealing with all submissions of the petitioner. The petition was disposed of without any observation on the merits of the matter.

Writ Petition No.520 of 2020 with Writ Petition (L) No.4299 of 2022:
These two petitions were scheduled for directions on a specified date, with the ad-interim relief granted earlier to continue until further orders.

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