https://www.taxtmi.com/caselaws?id=459729 Objections to reopening under the Income-tax Act were not properly appreciated, and the High Court held that a personal hearing would materially assist in clarifying the controversy. Without expressing any view on the merits of the proposed reopening, the impugned order rejecting the objections was set aside and the matter was remanded for de novo consideration. The authority was directed to grant a personal hearing, allow written submissions, disclose any authorities it proposed to rely on, and pass a reasoned decision within the stipulated time, leaving the merits of reopening open. en-us Mon, 28 Mar 2022 00:00:00 +0530 Tue, 24 Dec 2024 20:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459729 Objections to reopening under the Income-tax Act were not properly appreciated, and the High Court held that a personal hearing would materially assist in clarifying the controversy. Without expressing any view on the merits of the proposed reopening, the impugned order rejecting the objections was set aside and the matter was remanded for de novo consideration. The authority was directed to grant a personal hearing, allow written submissions, disclose any authorities it proposed to rely on, and pass a reasoned decision within the stipulated time, leaving the merits of reopening open. Case-Laws Income Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459729