The Hon’ble Justice T.S. Sivagnanam And The Hon’ble Justice Hiranmay Bhattacharyya, passed judgement on 22.04.2022 and 02.05.2022 and allowed the Writ petition and set aside the order of the Learned Single Judge passed by the Hon’ble Justice Nizamuddin in WPA no. 2852 of 2022 and also set aside the orders of the Principal Commissioner of Income Tax, under section 264 and restored the revision petition to the file of said Principal Commissioner of Income Tax, Kolkata and directed to give adequate opportunity of hearing after giving opportunity of personal hearing and also set aside the penalty order dated 17.01.2022, for the assessment year 2018-19