2000 (5) TMI 20 - HC - Income Tax

Summary

The High Court of Delhi found that the Chief Commissioner of Income-tax violated principles of natural justice by not giving the petitioner an opportunity to be heard before denying benefits under section 80-O of the Income-tax Act, 1961. The court directed a fresh adjudication by the Chief Commissioner, without expressing any opinion on the case's merits. The petition was disposed of.