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2025 (1) TMI 595

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..... ed - HELD THAT:- After the order was passed by this Court [ 2024 (8) TMI 1511 - ALLAHABAD HIGH COURT] requiring the respondents to decide the objection after granting opportunity of hearing to the petitioner, the notice dated 2.9.2024 was issued requiring him to file objection dated 19.04.2024 and other materials within seven days and also required the petitioner to appear and argue the matter thr .....

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..... ty on 30.01.2025. - Hon'ble Arun Bhansali, Chief Justice And Hon'ble Vikas Budhwar, J. For the Petitioner : Amit Mahajan For the Respondent : Gaurav Mahajan, Manu Ghildyal ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 22.10.2024, Annexure-11, passed by the Deputy Commissioner of Income Tax, Central Circle, Agra whereby the application filed by the p .....

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..... therefore, it was incumbent on the authority to pass the order after providing opportunity of hearing to the petitioner. 5. Learned counsel for the respondents made submissions that on the material available on record, it is not evident as to whether the petitioner, after filing of the application, at any point of time was interested in personal hearing and therefore, the order impugned only on ac .....

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..... 2024 and thereafter, the matter was decided on 22.10.2024 and during the said period, the authority before deciding the matter apparently had not given any opportunity of hearing to the petitioner. 9. In that view of the matter, apparently the order dated 22.10.2024 has been passed by the authority contrary to the directions contained in order dated 27.8.2024 and as such, the same cannot be sustai .....

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