HC quashed order as rectification application was dismissed without even affording hearing opportunity to assessee

INCOME TAX : Where assessee's rectification application was dismissed in a mechanical manner without even affording an opportunity of hearing to assessee, in such a situation, assessee was not to be relegated to avail alternative remedy of filing appeal rather, impugned order was to be set aside and matter was to be remanded back to respondent no. 1 for disposal afresh in accordance with law

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