https://www.taxtmi.com/caselaws?id=758494 An order under Section 119(2)(b) of the Income-tax Act was challenged on the ground that no effective opportunity of hearing had been granted. With conflicting positions on service of the hearing email, the Court proceeded on the admitted absence of a meaningful hearing and examined the matter only for breach of natural justice, without going into the merits. The impugned order was quashed, and the matter was remanded for a fresh de novo decision after affording the petitioner an opportunity of hearing. en-us Mon, 29 Apr 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758494 An order under Section 119(2)(b) of the Income-tax Act was challenged on the ground that no effective opportunity of hearing had been granted. With conflicting positions on service of the hearing email, the Court proceeded on the admitted absence of a meaningful hearing and examined the matter only for breach of natural justice, without going into the merits. The impugned order was quashed, and the matter was remanded for a fresh de novo decision after affording the petitioner an opportunity of hearing. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758494