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of <h1>Order Quashed for Lack of Hearing, Case Remanded for Reconsideration, Ensuring Procedural Fairness Under Article 226.</h1> <h3>AKHAND JYOT CHARITABLE TRUST Versus COMMISSIONER OF INCOME TAX (EXEMPTIONS)</h3> The HC quashed the impugned order issued without a hearing and remanded the case to the authority for reconsideration, mandating a hearing for the ... Validity of order u/s 119(2)(b) passed without giving opportunity of hearing to the petitioner - HELD THAT:- The fact remains that opportunity of hearing was not granted to the petitioner while passing the impugned order u/s 119(2)(b) of the Act. Under such circumstances, without entering into the merits of the matter, only on the ground of breach of principle of natural justice, the impugned order is quashed and set a side and the matter is remanded back to the respondent authority to pass a fresh de novo order in accordance with law after giving opportunity of hearing to the petitioner within a reasonable time. The petitioner sought relief under Article 226 of the Constitution of India, challenging an order passed without a hearing. The High Court quashed the order and remanded the matter back to the authority for a fresh decision after providing a hearing to the petitioner. The petition was disposed of, and the notice was discharged.
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