https://www.taxtmi.com/caselaws?id=793359 A revision application under section 264 of the Income-tax Act could not be rejected without affording a fair personal hearing and addressing the assessee's contentions in a reasoned order. The Gujarat HC found that the rejection order dealt cursorily with the objections and relied only on the view that a reference to section 264 in the assessment order did not by itself justify acceptance of the revision. The impugned order was quashed and set aside, and the matter was remanded for fresh consideration after dealing with all submissions and, if necessary, granting an opportunity of hearing. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793359 A revision application under section 264 of the Income-tax Act could not be rejected without affording a fair personal hearing and addressing the assessee's contentions in a reasoned order. The Gujarat HC found that the rejection order dealt cursorily with the objections and relied only on the view that a reference to section 264 in the assessment order did not by itself justify acceptance of the revision. The impugned order was quashed and set aside, and the matter was remanded for fresh consideration after dealing with all submissions and, if necessary, granting an opportunity of hearing. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793359