Allowing the petition the court held that denying the reasonable time to respond the notice the order was set aside and the matter was remitted back to the Principal Commissioner to decide the issue in accordance with law after giving a personal hearing to the assessee
Dr. Anita Choudhary (w/o Shri Vijay Prakash Khichar) v. PCIT (2025) 475 ITR 01 (Raj(HC)
S. 127 : Power to transfer cases-Denial of reasonable time to respond to notice-Matter remitted to Principal Commissioner to afford personal hearing to assessee and decide in accordance with law.[Art.226]
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