2026 (6) TMI 740

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....earance: For the Petitioner(S) No. 1: Mr Sudhir M Mehta (2058). For the Petitioner(S) No. 1: Ms Shailee S Mehta (5873). For the Respondent(S) No. 1: Aaditya D Bhatt (8580). For the Respondent(S) No. 2,3: Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since a very short issue is involved, with consent of learned advocates appearing for the respective p....

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....filed a revision application under Section 264 of the Act, raising various contentions dated 11.05.2022 and also requested for personal hearing. It is further submitted that a Notice for the hearing dated 01.03.2024 was also issued to the petitioner, stating that personal hearing is not compulsory to and a written submission or a reply shall be treated as sufficient compliance. Thereafter, the pet....

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....lia Vs. Commissioner of Income Tax [2022]145 taxmann.com 317 (Calcutta). 5. Upon query raised by this Court, learned Senior Standing Counsel Mr. Aaditya Bhatt, as to whether any opportunity of personal hearing was given to the petitioner or not before rejecting the application under Section 264 of the Act, he is unable to controvert the same. The aforesaid facts are not denied and we have speci....

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....cepted. 6. It is not in dispute that the petitioner has availed the remedy available to file the revision application under Section 264 of the Act as suggested by the Assessing Officer. Accordingly, we quash and set aside the impugned order dated 22.03.2024 passed under Section 264 of the Act along with all the consequential orders. The matter is remanded to the competent authorities to decide ....