https://www.taxtmi.com/caselaws?id=12334 The High Court set aside the order passed by the Director of Income-tax under section 264 of the Income-tax Act for the assessment year 1997-98, directing a fresh consideration. The Court found the order non-speaking and lacking a judicial approach, emphasizing the need for a fair assessment and addressing the petitioner's contentions. The Court highlighted the importance of exercising revisional power judiciously and granting a personal hearing to the petitioner. Consequently, the High Court allowed the petition, instructed a re-examination of the case, and granted the petitioner an opportunity to present their case effectively. en-us Wed, 07 Aug 2002 00:00:00 +0530 Mon, 22 Feb 2010 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12334 The High Court set aside the order passed by the Director of Income-tax under section 264 of the Income-tax Act for the assessment year 1997-98, directing a fresh consideration. The Court found the order non-speaking and lacking a judicial approach, emphasizing the need for a fair assessment and addressing the petitioner's contentions. The Court highlighted the importance of exercising revisional power judiciously and granting a personal hearing to the petitioner. Consequently, the High Court allowed the petition, instructed a re-examination of the case, and granted the petitioner an opportunity to present their case effectively. Case-Laws Income Tax Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12334