2024 (2) TMI 845

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....R HON'BLE SHEKHAR B. SARAF, J. 1. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated March 23, 2021 passed by the respondent No.2/Principal Commissioner of Income Tax-2, Agra in a revision application filed by the petitioner under Section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act&#39....

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....ting on the file that indicates that the revision application of the assessee under Section 264 of the Act was rejected. The aforesaid noting is provided hereinbelow:- "After careful consideration of of the assessee's submission and AO's report, order under Section 264 issued rejecting assessee's petition." 4. Per contra, counsel appearing on behalf of the Department submit....

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....021 there was no noting whatsoever done by the officer concerned. In fact, it was not even noted that the petitioner did not appear on that date. 6. In my view, as the revision application was filed by the petitioner under Section 264 of the Act, the officer concerned ought to have granted a further opportunity to the petitioner to appear since the matter was not heard out and decided on that d....