Wtax/3137/2025 Of Mku Limited v. Assistant Commissioner Of Income Tax, Circle 2 11 Kanpur And 2 Others

Court No. - 3 Case :- WRIT TAX No. - 3137 of 2025 Petitioner :- Mku Limited Respondent :- Assistant Commissioner Of Income Tax, Circle 2 11 Kanpur And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan Hon'ble Shekhar B. Saraf,J.Hon'ble Praveen Kumar Giri,J. Heard Sri Suyash Agarwal, learned counsel for the petitioner, SriAnant Tiwari, learned counsel appearing on behalf of respondentno. 3/Union of India and Sri Manu Ghildyal, learned counselappearing on behalf of the respondent nos. 1 and 2. The present writ petition under Article 226 of the Constitution ofIndia has been filed by the petitioner seeking the following reliefs: "(i) Issue a Writ, Order or Direction in the nature of Certiorari quashing theimpugned order passed by Respondent No. 1 dated 07.04.2025 rejecting therectification application of the petitioner filed u/s 154 of the Act for A.Y.2018-19 (Annexure No. 1). (ii) Issue writ order or direction in the nature of mandamus directingrespondent No.1 to dispose of the application u/s 154 of the act afteraffording opportunity of personal hearing." Upon hearing the learned counsel for the parties, we find that theorder passed by respondent no. 1/Assistant Commissioner ofIncome Tax Circle 2(1)(1), Kanpur, under section 154 of theIncome Tax Act, 1961, was passed without granting opportunity ofhearing to the petitioner. In our view, this is a violation of principles of audi alteram partemand, accordingly, is in violation of principles of natural justice. In light of the same, the order dated April 07, 2025 passed byrespondent no. 1/Assistant Commissioner of Income Tax Circle2(1)(1), Kanpur, is quashed and set aside with a direction upon theauthorities to grant opportunity of hearing to the petitioner, inaccordance with law. Order Date :- 15.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.)