Allahabad HC Sets Aside Order Passed Without Hearing in Income Tax Revision Application

Smt. Ritu Mittal Vs ITO (Allahabad High Court) In a recent judgment, the Allahabad High Court addressed a case involving Smt. Ritu Mittal challenging an order passed by the Principal Commissioner of Income Tax-2, Agra, rejecting her revision application under Section 264 of the Income Tax Act. The petitioner contended a violation of principles of natural justice due to the absence of an opportunity to be heard. The petitioner argued that despite receiving a notice under Section 264 of the Act, she couldn’t appear on the specified date and failed to file an application for adjournment. Ho...