Section 270AA Application cannot be rejected without giving opportunity of hearing to applicant

Rohit Kapur Vs PCIT (Delhi High Court)

The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity.

 In view of the above, this Court considers it apposite to set aside the impugned order as the same has been passed without following the procedure as set out in Section 270AA(4) of the Act.

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