2022 (1) TMI 1104

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....arties. In this writ petition petitioner has challenged the impugned order dated 8th June, 2021 rejecting the application of the petitioner under Section 270AA relating to Assessment Year 2017-18. The ground of challenge of the impugned order is mainly on the violation of proviso to Section 270 AA(4) of the Income Tax Act by not giving opportunity of hearing without considering the petitioner's....