Revisional order passed without granting requested personal hearing is legally unsustainable and must be remanded.
Revisional order passed without granting requested personal hearing is legally unsustainable and must be remanded. Issue Whether the Principal Commissioner of Income Tax (PCIT) was legally justified in rejecting a revision application under Section 264 of the Income-tax Act, 1961, without granting the assessee a requested personal hearing and dealing with the contentions cursorily, despite… Read More »