2025 (1) TMI 598

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.... 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 against issuance of notice, the petitioner ....

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.... 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 person or through authorized representative dul....

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....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 by learned counsel for the parties and have perused the ....