2025 (1) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mahajan For the Respondent : Manu Ghildyal ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 22.10.2024, Annexure-13, passed by the Deputy Commissioner of Income Tax, Central Circle, Agra whereby the objections filed by the petitioner to notice under Section 153-C(1) of the Income Tax Act, 1961, have been rejected. 2. Submissions have been made that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be decided on 28.8.2024 inter-alia requiring the respondents to dispose of the objection dated 12.11.2023 filed by the petitioner within a period of eight weeks after 'granting opportunity of hearing to the petitioner'. 4. Pursuant thereto, the petitioner was issued notice dated 2.9.2024 requiring him to submit documents within a period of seven days of receipt of the letter either in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issions that on the material available on record, it is not evident as to whether the petitioner, after filing of the reply dated 6.9.2024, 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 interfered by this Court. 8. We have considered the submissions made b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er apparently had not given any opportunity of hearing to the petitioner. 11. 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 28.8.2024 and as such, the same cannot be sustained. 12. Consequently, the order dated 22.10.2024, Annexure-13, is quashed and set aside. 13. The matter is remand....