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T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Mustafa Huseni Chunawala – Appellant
Versus
Union of India – Respondent
JUDGMENT :
1. This intra-Court Appeal is directed against order dated 6th June, 2022 in W.P. no. 2171 of 2022. The appellant had filed the writ petition challenging an order passed by the respondent authority under clause (d) of Section 148A of the Income Tax Act, 1961, (the Act for brevity). Several grounds were raised in writ petition and more particularly that the assessing authority while passing the order impugned in the writ petition dated 5th April, 2022 has not adverted to the explanation given by the appellant/assessee dated 25th March, 2022 to the notice issued by the assessing officer dated 21st March, 2022 under clause (b) of Section 148A of the Act. The Learned Single Bench by the impugned order was of the opinion that there is no scope for granting any interim order and directed the respondents to file an affidavit-in-opposition within a time-frame and granted a liberty to the appellant/assessee to file a reply.
2. The appellant being aggrieved by such order is before us by way of this appeal.
3. We have heard Mr. Rachit Lakhmani, learned standing Counsel appearing for appellant and Mr. Vipul Kundalia, learned Counsel appearing on behalf of the respondent.
4. In our consi
Section 148A advisedly uses the expression ‘enquiry’.
Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 14....
The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.
The main legal point established in the judgment is the significance of adhering to the procedure prescribed under Section 148A of the Income Tax Act, 1961 before initiating reassessment proceedings.....
Reassessing without a hearing contravenes natural justice principles; proceedings must ensure opportunities for taxpayer representation.
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