https://www.taxtmi.com/caselaws?id=753126 The J&K and Ladakh HC set aside the Pr. CIT's dismissal of a revision petition u/s 264, finding procedural unfairness and violation of natural justice principles. The petitioner claimed non-receipt of prior notices and demanded hearing, but Pr. CIT dismissed the petition stating petitioner had nothing further to add. The HC held that the impugned order lacked reasoning for refusing adjournment and failed to explain why the Assessing Officer's order was upheld, particularly when notices were allegedly sent to an unrelated address. Despite potential merit issues, the court emphasized that natural justice required proper hearing opportunity. The matter was remanded to Pr. CIT for rehearing with directions for petitioner's appearance. en-us Fri, 13 Oct 2023 00:00:00 +0530 Sat, 25 May 2024 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753126 The J&K and Ladakh HC set aside the Pr. CIT's dismissal of a revision petition u/s 264, finding procedural unfairness and violation of natural justice principles. The petitioner claimed non-receipt of prior notices and demanded hearing, but Pr. CIT dismissed the petition stating petitioner had nothing further to add. The HC held that the impugned order lacked reasoning for refusing adjournment and failed to explain why the Assessing Officer's order was upheld, particularly when notices were allegedly sent to an unrelated address. Despite potential merit issues, the court emphasized that natural justice required proper hearing opportunity. The matter was remanded to Pr. CIT for rehearing with directions for petitioner's appearance. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753126