https://www.taxtmi.com/caselaws?id=186377 The Court quashed the order rejecting the revision application under section 264 of the Income Tax Act due to a perceived delay of six years, ruling that the petitioner was not afforded the opportunity to explain or seek condonation for the delay. The lack of a hearing on the delay issue was deemed a violation of natural justice. The Court set aside the order and directed the Commissioner to reconsider the application, emphasizing the need for a fair hearing and addressing the delay issue upfront. en-us Tue, 13 Jul 2010 00:00:00 +0530 Thu, 15 Sep 2016 17:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186377 The Court quashed the order rejecting the revision application under section 264 of the Income Tax Act due to a perceived delay of six years, ruling that the petitioner was not afforded the opportunity to explain or seek condonation for the delay. The lack of a hearing on the delay issue was deemed a violation of natural justice. The Court set aside the order and directed the Commissioner to reconsider the application, emphasizing the need for a fair hearing and addressing the delay issue upfront. Case-Laws Income Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186377