https://www.taxtmi.com/caselaws?id=767563 HC allowed the petition, holding that the reference to the TPO under s.92CA and the subsequent approval by the Principal Commissioner were invalid for failure to afford the petitioner a meaningful opportunity to be heard. The Court found the proposal and approval were rushed on 24.12.2019, contravened para 3.4 of Instruction No.3/2016 and amounted to a breach of natural justice; consequently the reference, the notice and the approval dated 24.12.2019 were quashed and set aside. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 01 Sep 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767563 HC allowed the petition, holding that the reference to the TPO under s.92CA and the subsequent approval by the Principal Commissioner were invalid for failure to afford the petitioner a meaningful opportunity to be heard. The Court found the proposal and approval were rushed on 24.12.2019, contravened para 3.4 of Instruction No.3/2016 and amounted to a breach of natural justice; consequently the reference, the notice and the approval dated 24.12.2019 were quashed and set aside. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767563