Failure to Issue Notice for Hearing Invalidates Order under Section 250

Michealle Fatima Niaz Vs CIT (Kerala High Court)

Kerala High Court held that provisions of section 250 of the Income Tax Act mandates Commissioner (A) to fix the date and place of hearing in the appeal and notice in that regard is required to be issued. Order issued in violation of procedure prescribed u/s. 250 is liable to be set aside.

Facts-

The present writ petition under Article 226 of the Constitution of India has been filed agains

Please become a Premium member. If you are already a Premium member, login here to access the full content.