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    <title>2011 (1) TMI 1162 - Karnataka High Court</title>
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    <description>The court set aside the order due to lack of opportunity for the petitioner to present its case before the Additional Commissioner of Income Tax [Transfer Pricing]-II, Bangalore. The court directed a re-examination of the matter, allowing the petitioner to submit relevant documents and granting a personal hearing. The second respondent was instructed to pass orders within a month, and the draft assessment order was also set aside for reconsideration. The writ petition was disposed of, ensuring a fair opportunity for the petitioner to present its case in compliance with natural justice principles.</description>
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      <description>The court set aside the order due to lack of opportunity for the petitioner to present its case before the Additional Commissioner of Income Tax [Transfer Pricing]-II, Bangalore. The court directed a re-examination of the matter, allowing the petitioner to submit relevant documents and granting a personal hearing. The second respondent was instructed to pass orders within a month, and the draft assessment order was also set aside for reconsideration. The writ petition was disposed of, ensuring a fair opportunity for the petitioner to present its case in compliance with natural justice principles.</description>
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