https://www.taxtmi.com/caselaws?id=755627 The HC set aside the Ext.P6 order and Ext.P7 notice issued under Section 148A of the Income Tax Act, 1961, due to a violation of natural justice principles. The court found that the orders were not passed by the officer who heard the petitioner, contravening the principle that the decision-maker must be the one who hears the case. The Assessing Officer was directed to issue fresh orders after providing the petitioner with a fair opportunity to be heard, ensuring compliance with procedural fairness and statutory requirements. en-us Thu, 04 Jul 2024 00:00:00 +0530 Tue, 16 Jul 2024 08:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755627 The HC set aside the Ext.P6 order and Ext.P7 notice issued under Section 148A of the Income Tax Act, 1961, due to a violation of natural justice principles. The court found that the orders were not passed by the officer who heard the petitioner, contravening the principle that the decision-maker must be the one who hears the case. The Assessing Officer was directed to issue fresh orders after providing the petitioner with a fair opportunity to be heard, ensuring compliance with procedural fairness and statutory requirements. Case-Laws Income Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755627