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    <title>2013 (6) TMI 275 - KERALA HIGH COURT</title>
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    <description>The High Court held that the rejection of the revision petition under Section 264 of the Income Tax Act was incorrect due to a curable defect of non-satisfaction of the requisite fee. The Court directed the second respondent to reconsider the matter on merits after affording the petitioner an opportunity of hearing. Additionally, the Court found that the decision made without allowing the petitioner to rectify the fee issue and without a hearing on merits was unsustainable. The impugned order was set aside, and the second respondent was instructed to reconsider the case and issue appropriate orders after providing a proper hearing to the petitioner.</description>
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    <pubDate>Wed, 23 May 2012 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 275 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=234450</link>
      <description>The High Court held that the rejection of the revision petition under Section 264 of the Income Tax Act was incorrect due to a curable defect of non-satisfaction of the requisite fee. The Court directed the second respondent to reconsider the matter on merits after affording the petitioner an opportunity of hearing. Additionally, the Court found that the decision made without allowing the petitioner to rectify the fee issue and without a hearing on merits was unsustainable. The impugned order was set aside, and the second respondent was instructed to reconsider the case and issue appropriate orders after providing a proper hearing to the petitioner.</description>
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      <pubDate>Wed, 23 May 2012 00:00:00 +0530</pubDate>
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