2023 (2) TMI 1021

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..... any opportunity of hearing to the petitioner in spite of specific request - HELD THAT:- Income Tax Authority is not in a position to contradict the aforesaid allegations of the petitioner. We set aside the aforesaid impugned order and all subsequent notices only on the ground of violation of principle of natural justice and the matter is remanded back to the Assessing Officer concerned to pass .....

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..... the notice under Section 148A(b) of the Act and also on the ground that the said order is in violation of principle of natural justice by not affording any opportunity of hearing to the petitioner in spite of specific request. Mr. Rai, learned Advocate appearing for the respondent/Income Tax Authority is not in a position to contradict the aforesaid allegations of the petitioner. Considerin .....

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