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2018 (3) TMI 898 - HC - Income TaxApplication for rectification made u/s 154 rejected - exemption u/s 10(10C) as an ex-SBI employee rejected - rectification applications rejected without grant of personal hearing - Held that:- As admittedly, the impugned order on rectification has been passed in breach of principles of natural justice, i.e. without granting the petitioner a personal hearing, the impugned order dated 2nd May, 2016 is quashed and set aside. The petitioner's rectification applications dated 30th September, 2009 and 4th December, 2015 is restored to the Assessing Officer for fresh disposal after taking into account, the decision of this Court in Commissioner of Income-Tax-III, Pune Vs. Shri. Ramesh Dattatraya Kulkarni (2015 (5) TMI 75 - BOMBAY HIGH COURT) and Circular issued by the Central Board of Direct Taxes in this regard.
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