2011 (6) TMI 746

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.... Mr. Abhay Ahuja with Ms. Suchita Kamble : for respondent Nos.1 & 2. JUDGMENT: 1. Rule. Rule returnable forthwith. By consent, both the petitions are taken up for final hearing. 2. These Writ Petitions are filed basically to challenge the order passed by the Appropriate Authority on 3/2/2010 under Section 269 UD(1) of the Income Tax Act, 1961. The first contention of the petitioners is ....

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....ince the impugned order has been passed without issuing proper notice to the petitioners, the said order is liable to be quashed and set aside. Accordingly, the order dated 3/2/2010 is quashed and set aside and the Appropriate Authority is directed to pass fresh order after giving personal hearing to the petitioners and in accordance with the directions given by this Court on 10/8/2009 in Writ Pet....