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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
Hon’ble Shri Justice Arvind Kumar Verma, J
Hidayatullah National Law University, Raipur, Having Its Office At Uparwara Village, Abhanpur Tehsil, Naya Raipur, Raipur – Appellant
Versus
National Faceless Assessment Center, Income Tax Department, Ministry Of Finance, Delhi. – Respondent
Order :
(Arvind Kumar Verma, J.)
Since the question of law involved in the batch of petitions under Article 226 of the Constitution of India have been heard on the maintainability of the writ petitions as well as on merits.
2. By way of the instant writ petitions, the petitioner is challenging the order of the Respondent No.2 under Section 250 of the Income Tax Act, 1961 dated 29.12.2023 whereby the penalty proceedings initiated against the petitioner pertaining to the assessment year 2015-16 were decided in a manner prejudicial to the natural justice.
3. Facts of the case in brief is that the petitioner concerned is engaged in advancement of learning, teaching, research and diffusion of knowledge in the field of law. The income tax return filed by the assessee for the assessment year 2015-16 was reopened for assessment. That the respondent No.2 denied exemption under Section 10(23C) (iiiab) of the Income Tax Act, 1961 to the petitioner on the ground that it was not substantially financed by the Government. The petitioner had preferred an appeal to the Respondent No.2 who dismissed the appeal without considering the contentions put forth in the written submission of the petitioner and
The principles of natural justice must be adhered to in administrative proceedings, and any violation at the initial stage cannot be remedied at the appellate stage.
Writ petitions against statutory authority orders are typically not entertainable if adequate appeals exist under corresponding statutes without justifiable reasons for bypassing such remedies.
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 court emphasized the mandatory nature of granting an opportunity of hearing as per the statutory provisions of the CGST Act and reiterated that the availability of an alternate remedy does not ba....
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 assessment order was invalid due to non-compliance with procedural requirements under Section 144B of the Income Tax Act, breaching principles of natural justice.
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