2022 (1) TMI 1104

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..... atory condition of affording opportunity of hearing to the petitioner/assessee before rejecting the application of the petitioner under Section 270AA of the Act. Considering the materials on record and submission of the parties, there is no use of keeping the writ petition pending and interest of justice will be sub-served if the impugned order dated 8th June, 2020 is set aside and directing th .....

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..... nsidering the petitioner s aforesaid application. Mr. Chowdhury, learned advocate appearing for the respondents/income tax authority could not satisfy this Court about fulfillment of the criteria/mandatory condition of affording opportunity of hearing to the petitioner/assessee before rejecting the application of the petitioner under Section 270AA of the Act. Considering the materials on record an .....

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