https://www.taxtmi.com/caselaws?id=348942 The court ruled in favor of the petitioner, setting aside the orders dated 05.06.2006 and 30.03.2005. The 1st respondent was directed to reconsider the petition under Section 264 of the Income Tax Act, ensuring a decision based on merits and in compliance with the law, while affording the petitioner an opportunity for a personal hearing. The judgment emphasized the avoidance of technicalities to uphold the principles of fairness and justice in such proceedings. en-us Thu, 07 Sep 2017 00:00:00 +0530 Wed, 04 Oct 2017 09:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348942 The court ruled in favor of the petitioner, setting aside the orders dated 05.06.2006 and 30.03.2005. The 1st respondent was directed to reconsider the petition under Section 264 of the Income Tax Act, ensuring a decision based on merits and in compliance with the law, while affording the petitioner an opportunity for a personal hearing. The judgment emphasized the avoidance of technicalities to uphold the principles of fairness and justice in such proceedings. Case-Laws Income Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348942