https://www.taxtmi.com/caselaws?id=326150 The court set aside the order passed by CIT-XII under Section 264 of the Income Tax Act, directing a fresh hearing of the petitioner's revision petition. The court emphasized the need for procedural fairness, instructing CIT-XII to provide the petitioner with the Assessing Officer's remand report, allowing the petitioner to produce confirmation letters, and disposing of the petition within six months. The decision highlighted deficiencies in CIT-XII's consideration of the petitioner's objections, stressing the importance of affording the assessee a fair opportunity to address issues and present evidence. en-us Mon, 04 Apr 2016 00:00:00 +0530 Thu, 07 Apr 2016 10:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326150 The court set aside the order passed by CIT-XII under Section 264 of the Income Tax Act, directing a fresh hearing of the petitioner's revision petition. The court emphasized the need for procedural fairness, instructing CIT-XII to provide the petitioner with the Assessing Officer's remand report, allowing the petitioner to produce confirmation letters, and disposing of the petition within six months. The decision highlighted deficiencies in CIT-XII's consideration of the petitioner's objections, stressing the importance of affording the assessee a fair opportunity to address issues and present evidence. Case-Laws Income Tax Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326150