https://www.taxtmi.com/caselaws?id=421728 The High Court allowed the appeal, setting aside the Principal Commissioner of Income Tax's ex parte order under Section 264 of the Income Tax Act, 1961, and restoring the revision petition. The Court directed the Commissioner to provide a fair opportunity for a personal hearing, representation, consider all documents, and issue a speaking order on merits and in accordance with the law. The judgment emphasized procedural fairness, the appellant's right to be heard, and the importance of considering revision petitions on their merits. en-us Fri, 22 Apr 2022 00:00:00 +0530 Fri, 24 Jun 2022 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421728 The High Court allowed the appeal, setting aside the Principal Commissioner of Income Tax's ex parte order under Section 264 of the Income Tax Act, 1961, and restoring the revision petition. The Court directed the Commissioner to provide a fair opportunity for a personal hearing, representation, consider all documents, and issue a speaking order on merits and in accordance with the law. The judgment emphasized procedural fairness, the appellant's right to be heard, and the importance of considering revision petitions on their merits. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421728