https://www.taxtmi.com/highlights?id=74996 Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was given to the petitioner for the subsequent date. The court opines that the officer should have granted another opportunity to the petitioner to appear and present their case before passing an adverse order. The failure to do so constitutes a violation of principles of natural justice. Accordingly, the HC directed the PCIT to re-consider the matter. en-us Sat, 17 Feb 2024 06:50:51 +0530 Sat, 17 Feb 2024 06:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74996 Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was given to the petitioner for the subsequent date. The court opines that the officer should have granted another opportunity to the petitioner to appear and present their case before passing an adverse order. The failure to do so constitutes a violation of principles of natural justice. Accordingly, the HC directed the PCIT to re-consider the matter. Highlights Income Tax Sat, 17 Feb 2024 06:50:51 +0530 https://www.taxtmi.com/highlights?id=74996