Neutral Citation No. - 2025:AHC:113888-DB 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, Sri Anant Tiwari, learned counsel appearing on behalf of respondent no. 3/Union of India and Sri Manu Ghildyal, learned counsel appearing on behalf of the respondent nos. 1 and 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner seeking the following reliefs: "(i) Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned order passed by Respondent No. 1 dated 07.04.2025 rejecting the rectification 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 directing respondent No.1 to dispose of the application u/s 154 of the act after affording opportunity of personal hearing." Upon hearing the learned counsel for the parties, we find that the order passed by respondent no. 1/Assistant Commissioner of Income Tax Circle 2(1)(1), Kanpur, under section 154 of the Income Tax Act, 1961, was passed without granting opportunity of hearing to the petitioner. In our view, this is a violation of principles of audi alteram partem and, accordingly, is in violation of principles of natural justice. In light of the same, the order dated April 07, 2025 passed by respondent no. 1/Assistant Commissioner of Income Tax Circle 2(1)(1), Kanpur, is quashed and set aside with a direction upon the authorities to grant opportunity of hearing to the petitioner, in accordance with law. With the above direction, the writ petition is allowed. Order Date :- 15.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad