Madras High Court Sets Aside Order Passed Without Hearing Petitioner

Erode District Tractor Owners Association Vs PCIT (Madras High Court) Order passed without hearing the petitioner in the application filed by the petitioner under Section 264 of the Income Tax Act, 1961 is set aside In a recent legal development, the Madras High Court addressed an order issued under Section 264 of the Income Tax Act, 1961. The case, titled Erode District Tractor Owners Association Vs PCIT, revolves around a revision application submitted by the petitioner and highlights the fundamental aspect of hearing the petitioner before passing such orders. Background of the Case: The pet...