Section 263 revisional order set aside and remanded for fresh hearing after opportunity of hearing was not afforded.

The revisional order under section 263 of the Income-tax Act was set aside because the matter had earlier been decided on identical terms in another assessment year and the respondent did not dispute the factual or legal position. The HC remanded the case for fresh disposal, directing the authority to give the assessee an opportunity of hearing and pass appropriate orders in accordance with law within the stipulated time.

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Issues: Whether the revisional order passed under section 263 of the Income-tax Act, 1961 was liable to be set aside and the matter remanded for fresh consideration after affording an opportunity of hearing.

Analysis: The writ petition was sought to be decided on the same terms as an earlier order of the Court in an identical matter relating to another assessment year. The respondent did not dispute the factual and legal position placed before the Court. In these circumstances, the impugned revisional order was set aside and the matter was remanded to the authority for fresh disposal after giving the petitioner an opportunity of hearing and passing appropriate orders in accordance with law within the stipulated time.

Conclusion: The challenge to the revisional order succeeded and the matter was remitted for fresh adjudication, with a direction to afford hearing to the petitioner.

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