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

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