https://www.taxtmi.com/caselaws?id=305442 The High Court allowed the petitioner's challenge against the rejection of its rectification application under the Income Tax Act for the assessment year 2018-19. The Court found deficiencies in the procedural fairness and lack of reasons in the impugned order. Emphasizing the principles of natural justice, the Court quashed the rejection order and remitted the matter back to the tax authorities for a fresh decision. The respondent was directed to reexamine the application, ensuring procedural fairness and providing the petitioner with an opportunity to be heard within a specified timeline of two months, during which no coercive measures were to be taken. en-us Wed, 24 Jun 2020 00:00:00 +0530 Sun, 04 Dec 2022 18:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305442 The High Court allowed the petitioner's challenge against the rejection of its rectification application under the Income Tax Act for the assessment year 2018-19. The Court found deficiencies in the procedural fairness and lack of reasons in the impugned order. Emphasizing the principles of natural justice, the Court quashed the rejection order and remitted the matter back to the tax authorities for a fresh decision. The respondent was directed to reexamine the application, ensuring procedural fairness and providing the petitioner with an opportunity to be heard within a specified timeline of two months, during which no coercive measures were to be taken. Case-Laws Income Tax Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305442