2018 (3) TMI 898

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....e, Advocate for the respondents. P.C. :- 1. This petition under Article 226 of the Constitution of India challenges the order dated 2nd May, 2016 passed by the Assessing Officer rejecting the petitioner's application for rectification made under Section 154 of the Income-Tax Act, 1961.   2. The petitioner is a retired employee of the State Bank of India who took voluntary retirem....

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....ach of principles of natural justice, i.e. without granting the petitioner a personal hearing, the impugned order dated 2nd May, 2016 is quashed and set aside. The petitioner's rectification applications dated 30th September, 2009 and 4th December, 2015 is restored to the Assessing Officer for fresh disposal after taking into account, the decision of this Court in Commissioner of Income-Tax-II....