https://www.taxtmi.com/caselaws?id=388687 The High Court found that the rejection of the Revision Application under Section 264 of the Income Tax Act, 1961 was flawed due to delayed communication, depriving the petitioner of the opportunity to challenge it within the legal timeframe. Emphasizing procedural fairness, the Court directed the first respondent to reconsider the matter, including the limitation issue, and allow the petitioner to present their case anew. The judgment underscored the importance of timely communication in administrative decisions to uphold principles of natural justice and ensure parties' rights are protected. en-us Thu, 07 Nov 2019 00:00:00 +0530 Wed, 20 Nov 2019 12:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388687 The High Court found that the rejection of the Revision Application under Section 264 of the Income Tax Act, 1961 was flawed due to delayed communication, depriving the petitioner of the opportunity to challenge it within the legal timeframe. Emphasizing procedural fairness, the Court directed the first respondent to reconsider the matter, including the limitation issue, and allow the petitioner to present their case anew. The judgment underscored the importance of timely communication in administrative decisions to uphold principles of natural justice and ensure parties' rights are protected. Case-Laws Income Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388687