https://www.taxtmi.com/caselaws?id=417639 Rejection of an assessee's application under Section 270AA was unsustainable because the proviso to Section 270AA(4) requires an effective opportunity of hearing before refusal. As compliance with that mandatory hearing requirement could not be shown, the rejection could not stand. The order was therefore set aside, and the assessing officer was directed to reconsider the application afresh after affording the petitioner a proper hearing. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 28 Jan 2022 09:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417639 Rejection of an assessee's application under Section 270AA was unsustainable because the proviso to Section 270AA(4) requires an effective opportunity of hearing before refusal. As compliance with that mandatory hearing requirement could not be shown, the rejection could not stand. The order was therefore set aside, and the assessing officer was directed to reconsider the application afresh after affording the petitioner a proper hearing. Case-Laws Income Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417639