https://www.taxtmi.com/caselaws?id=14946 Denial of an effective opportunity of hearing before rejecting approval under section 80-O of the Income-tax Act, 1961 vitiated the decision because it breached the principles of natural justice. The Delhi High Court found that the assessee had not been properly heard before the Chief Commissioner concluded that the case did not qualify for approval. The rejection could not therefore be sustained, and the matter was directed to be decided afresh after giving a proper hearing. en-us Wed, 24 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 12:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14946 Denial of an effective opportunity of hearing before rejecting approval under section 80-O of the Income-tax Act, 1961 vitiated the decision because it breached the principles of natural justice. The Delhi High Court found that the assessee had not been properly heard before the Chief Commissioner concluded that the case did not qualify for approval. The rejection could not therefore be sustained, and the matter was directed to be decided afresh after giving a proper hearing. Case-Laws Income Tax Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14946