https://www.taxtmi.com/caselaws?id=350383 The court allowed the writ petition, setting aside the order rejecting the petitioner's waiver application under Section 220(2A) of the Income Tax Act, 1961. It criticized the respondent for inadequate reasoning and lack of opportunity for the petitioner to present her case effectively. Emphasizing procedural fairness and the requirement for reasoned decisions in quasi-judicial matters, the court remitted the case for fresh consideration with proper hearing opportunities for the petitioner. This outcome underscores the importance of due process and substantive justice in tax disputes. en-us Mon, 23 Oct 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350383 The court allowed the writ petition, setting aside the order rejecting the petitioner's waiver application under Section 220(2A) of the Income Tax Act, 1961. It criticized the respondent for inadequate reasoning and lack of opportunity for the petitioner to present her case effectively. Emphasizing procedural fairness and the requirement for reasoned decisions in quasi-judicial matters, the court remitted the case for fresh consideration with proper hearing opportunities for the petitioner. This outcome underscores the importance of due process and substantive justice in tax disputes. Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350383