Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G. S. KULKARNI, ADVAIT M. SETHNA, JJ
Vimal Trading – Appellant
Versus
National Faceless Assessment Centre (Formerly Known As) National E-assessment Centre), Income Tax Department – Respondent
| Table of Content |
|---|
| 1. petitioner filed nil return (Para 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10) |
| 2. petitioner's counsel argues (Para 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19) |
| 3. respondents support assessment order (Para 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27) |
| 4. court emphasizes principles of natural justice (Para 28 , 29) |
| 5. court's ruling on assessment order (Para 30 , 31 , 32 , 33 , 34 , 35) |
| 6. writ petition must succeed (Para 36 , 37 , 38 , 39 , 40 , 41) |
JUDGMENT :
1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.
“(a) that this Hon’ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner’s case and after going into the legality and propriety thereof, to quash and set aside the impugned assessment order passed under section 143(3) read with section 144B dated 09.09.2022 (Exhibit 'E1') and the impugned notice of demand issued under section 156 dated 09.09.2022 (Exhibit 'E2'), show Cause Notices dated 09.09.2022 for initiating penalty proceedings under section 270A (Exhibit 'E3') and under section 271AA(1) ('Exh
The court held that failure to provide a personal hearing as mandated by Section 144B of the Income Tax Act renders the assessment order invalid, violating principles of natural justice.
The assessment order was invalid due to non-compliance with procedural requirements under Section 144B of the Income Tax Act, breaching principles of natural justice.
The assessment order was quashed due to violations of natural justice and failure to follow mandatory procedures under Section 144B of the Income Tax Act.
Issuance of Show Cause Notice, mentioning proposed additions under Section 144B(xvi), is a mandatory requirement and any assessment order passed without issuance of such Show Cause Notice is bad in l....
The right to personal hearing in faceless assessments under Section 144B of the Income Tax Act is mandatory and must be granted when requested, reinforcing adherence to principles of natural justice.
Taxation - Faceless Assessment System/e-Assessment - It is open to authorities to carry forward process in accordance with section 144B of Act, 1961 by giving opportunity of hearing to petitioner.
Assessment - Ground of violation of principle of natural justice-not giving adequate and effective opportunity of hearing not made out - series of adjournments were granted on the prayer of the petit....
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
The main legal point established in the judgment is that the principles of natural justice, including the right to a personal hearing, must be adhered to in the assessment proceedings under the Incom....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
