https://www.taxtmi.com/caselaws?id=21745 The court held that the Income-tax Officer must provide an opportunity of hearing to the assessee before declining relief under section 220(3) of the Income-tax Act, 1961. It emphasized the importance of procedural fairness and adherence to natural justice principles. The court quashed the previous orders, directing the Income-tax Officer to reevaluate the applications after affording the petitioners a hearing and issuing speaking orders. The petitioners were instructed to appear before the Income-tax Officer on a specified date, highlighting the significance of providing reasons for decisions in tax matters. en-us Tue, 27 Aug 1991 00:00:00 +0530 Fri, 27 Nov 2009 13:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21745 The court held that the Income-tax Officer must provide an opportunity of hearing to the assessee before declining relief under section 220(3) of the Income-tax Act, 1961. It emphasized the importance of procedural fairness and adherence to natural justice principles. The court quashed the previous orders, directing the Income-tax Officer to reevaluate the applications after affording the petitioners a hearing and issuing speaking orders. The petitioners were instructed to appear before the Income-tax Officer on a specified date, highlighting the significance of providing reasons for decisions in tax matters. Case-Laws Income Tax Tue, 27 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21745