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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Revision application filed u/s 264 - Upon perusal of the ...

Income Tax

February 17, 2024

Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was given to the petitioner for the subsequent date. The court opines that the officer should have granted another opportunity to the petitioner to appear and present their case before passing an adverse order. The failure to do so constitutes a violation of principles of natural justice. Accordingly, the HC directed the PCIT to re-consider the matter.

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