https://www.taxtmi.com/caselaws?id=22011 The court set aside the impugned order due to the lack of opportunity for the petitioner to be heard before the decision was made. The matter was remitted to the first respondent for fresh disposal, ensuring the petitioner is granted a chance to present their case. The court did not delve into the specifics of the return filing or the applicability of circulars but focused on the procedural fairness issue. The writ petition was allowed without costs. en-us Tue, 21 Jan 1992 00:00:00 +0530 Sat, 05 Dec 2009 13:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22011 The court set aside the impugned order due to the lack of opportunity for the petitioner to be heard before the decision was made. The matter was remitted to the first respondent for fresh disposal, ensuring the petitioner is granted a chance to present their case. The court did not delve into the specifics of the return filing or the applicability of circulars but focused on the procedural fairness issue. The writ petition was allowed without costs. Case-Laws Income Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22011