TMI Blog2018 (3) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 under the SBI Exit Option Scheme. The petitioner was not granted the benefit of exemption available to retired employees of SBI Exit Optees under Section 10(10C) of the Act. Thus, the petitioner filed her rectification applications which was rejected by the Assessing Officer on 2nd May, 2016 without grant of personal hearing. It is the petitioner's case that, she is entitled to exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 1494 of 2013 decided on 9th April, 2015) and Circular issued by the Central Board of Direct Taxes in this regard. 4. In view of the fact that the petitioner is a retired employee, the Assessing Officer is directed to dispose of the rectification applications, as expeditiously as possible in accordance with law preferably within four weeks from today. This after granting personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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