2025 (1) TMI 595

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....itioner : Amit Mahajan For the Respondent : Gaurav Mahajan, Manu Ghildyal ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 22.10.2024, Annexure-11, passed by the Deputy Commissioner of Income Tax, Central Circle, Agra whereby the application filed by the petitioner under Section 154 of the Income Tax Act, 1961 ('the Act'), has been rejected. ....

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.... of hearing to the petitioner. 5. Learned counsel for the respondents made submissions that on the material available on record, it is not evident as to whether the petitioner, after filing of the application, at any point of time was interested in personal hearing and therefore, the order impugned only on account of the fact that opportunity of hearing purportedly was not granted, need not be ....

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....period, the authority before deciding the matter apparently had not given any opportunity of hearing to the petitioner. 9. In that view of the matter, apparently the order dated 22.10.2024 has been passed by the authority contrary to the directions contained in order dated 27.8.2024 and as such, the same cannot be sustained. 10. Consequently, the order dated 22.10.2024, Annexure-11, is quash....