Back
P. SAM KOSHY
Rashmi Lakhotia W/o Shri Bharat Lakhotia – Appellant
Versus
Union of India – Respondent
ORDER :
1. Aggrieved by the assessment order passed under Section 143 read with Section 144B of the Income Tax Act, 1961 (in short, the Act of 1961) dated 29.09.2022, the instant writ petition has been filed.
2. Though there is a remedy of appeal against the final order of assessment, but the petitioner has filed the instant writ petition assailing the assessment order primarily on the ground of not being granted a fair opportunity of hearing in the course of the assessment being made. The assessment period is the assessment year 2021.
3. Learned counsel for the petitioner referring to Annexure P/9 dated 26.09.2022 submits that he had made a request for a personal hearing through Video Conferencing to the concerned assessment authority. The said application was duly received by the Department also. However, inspite of the application having been duly received by the Department, the authority concerned proceeded with the assessment proceeding and have passed the impugned order without giving a fair opportunity of personal hearing. The counsel for the petitioner referred to Section 144B(6)(vii) & (viii) of the Act of 1961 and submits that it was mandatorily required by the assessing aut
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.
The failure to provide a personal hearing in faceless assessments under the Income Tax Act constitutes a violation of the principles of natural justice, rendering the assessment order invalid.
The central legal point established in the judgment is the requirement to provide an opportunity of personal hearing to the assessee as per the provisions of Section 144B (7) and the mandatory proced....
The court emphasized the importance of granting the petitioner an opportunity of hearing as required by Section 144B(7) of the Income Tax Act, and held that the failure to do so violated the principl....
The court emphasized the obligation of the revenue to consider the request for a personal hearing and to frame standards, procedures, and processes for approving such requests under Section 144B(7) o....
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
