2022 (2) TMI 1496 - HC - Income Tax

Revision u/s 263 - opportunity of hearing to the petitioner not provided - HELD THAT - The impugned order is set aside and the matter is remanded to the respondent who is directed to give an opportunity of hearing to the petitioner and pass appropriate orders in accordance with law. Such exercise shall be concluded within three months from the date of communication of the order and the petitioner shall not seek unnecessary adjournments in the matter. No order as to costs.

Summary

The High Court of Andhra Pradesh, in a case involving the Income Tax Act, set aside the impugned orders passed by the respondent under Section 263 for the assessment years 2015-16 and 2016-17. The petitioner sought a writ of Mandamus declaring the orders as illegal and void-ab-initio. The Court noted a previous case with similar issues and directed the respondent to provide a hearing to the petitioner and make decisions within three months. The Court did not express any opinion on the merits of the case.