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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S. SONAK, JITENDRA JAIN
Dev Marketing – Appellant
Versus
Assessment Unit [Additional/Joint/Deputy/Assistant Commissioner of Income – Respondent
JUDGMENT :
M.S. SONAK, J.
1. Heard learned Counsel for the parties.
2. Rule. The rule is made returnable forthwith. By consent, the Petition is taken up for final hearing.
3. The Petitioner challenges the impugned assessment Order dated 09.08.2022 on the ground that the same was made in breach of the principles of natural justice. Learned Counsel for the Petitioner pointed out that though the Petitioner had requested explicitly for a personal hearing, the same was not granted to the Petitioner in violation of the provisions of Section 143(3) r/w144B of the I.T. Act.
4. Mr. Shashikant Singh, the Assistant Commissioner of Income Tax, has filed an Affidavit in this matter. Paragraphs 6 to 11 of this Affidavit are relevant and are transcribed below for the convenience of reference: -
“6. In the case of Petitioner, notice u/s 143(2) dated 29.06.2021 was issued. Thereafter, Notice u/s. 142(1) dated 27.10.2021, 01.12.2021, 24.12.2021 and 05.01.2022 were issued to the assessee. In response, the Petitioner submitted its response on 11.01.2022. Further notice u/s. 142(1) dated 14.01.2022 was issued, in response to which, the Petitioner has furnished reply on 14.01.2022 and 16.02.2022. The AO has i
The right to a personal hearing in tax assessments is fundamental, and failure to provide it constitutes a breach of natural justice.
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
The failure to provide a reasonable opportunity for a personal hearing constitutes a violation of natural justice, rendering the assessment order erroneous.
The court established that adherence to natural justice is essential, particularly the right to a fair hearing, which was not upheld in this case.
The court emphasized the necessity of granting a personal hearing when requested, highlighting the importance of natural justice in legal proceedings.
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....
The court emphasized the necessity of granting a personal hearing when requested, highlighting the importance of natural justice in legal proceedings.
The failure to grant a personal hearing in complex assessments violates principles of natural justice as mandated by the Income Tax Act.
Violation of principles of natural justice in assessment proceedings.
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