https://www.taxtmi.com/caselaws?id=77161 The court set aside and quashed the order passed under section 264 of the Income-tax Act, finding a violation of natural justice as the verification report was not provided to the petitioner. It was established that the petitioner had filed a genuine revised return, contrary to the assertion in the verification report. Consequently, all consequential proceedings were annulled, and the Assistant Commissioner was instructed to reassess, considering the revised return. The writ petition was granted without costs, and parties were entitled to receive a certified copy of the judgment promptly upon request. en-us Fri, 18 Dec 2009 00:00:00 +0530 Sat, 02 Feb 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77161 The court set aside and quashed the order passed under section 264 of the Income-tax Act, finding a violation of natural justice as the verification report was not provided to the petitioner. It was established that the petitioner had filed a genuine revised return, contrary to the assertion in the verification report. Consequently, all consequential proceedings were annulled, and the Assistant Commissioner was instructed to reassess, considering the revised return. The writ petition was granted without costs, and parties were entitled to receive a certified copy of the judgment promptly upon request. Case-Laws Income Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77161