Allowing the petition the Court held that order passed without giving an assessee adequate opportunity to be heard is set aside as the principle of natural justice is violated. Liberty is granted to the petitioner to produce additional evidence pleadings, documents etc. (AY. 2013-14 to 2015-16)
Shameer Razaik v. PCIT (2024) 471 ITR 448 (Karn)(HC)
S. 264: Commissioner-Revision of other orders-Principle of natural justice-Order passed without giving an assessee adequate opportunity to be heard is set aside.[S. 5, Art. 226]
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