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MANMOHAN, NAVIN CHAWLA
Toplight Corporate Management Private Limited – Appellant
Versus
National Faceless Assessment Centre Delhi (earlier National E-assessment Centre Delhi) – Respondent
JUDGMENT
Manmohan, J. - Cm APPL 19718/2021
1. Allowed subject to all just exceptions.
2. Accordingly, the application stands disposed of.
W.P.(C) 6223/2021
3. The petition has been heard by way of video conferencing.
4. Present writ petition has been filed challenging the assessment order dated 11th June, 2021 passed by respondent no.1/National Faceless Assessment Centre, Delhi under Section 143(3) read with Section 144B and the accompanying notice of demand issued under Section 156 as well as notice for initiating penalty proceedings under Section 270A and 271AAC(1) of the Income Tax Act, 1961 [for short 'the Act'] for assessment year 2018-19.
5. Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of opportunity to the petitioner to submit a response, to place documents on record in support thereof and to be heard before passing the final assessment order.
6. She points out that in a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre D
Violation of Section 144B of the Income Tax Act, 1961 and the principles of natural justice in the assessment proceeding.
Assessment orders must be issued in compliance with procedural requirements, including mandatory draft orders and show cause notices to uphold principles of natural justice.
Violation of Section 144B of the Income Tax Act and principles of natural justice.
The court reaffirmed that assessments must comply with statutory procedures to ensure natural justice, nullifying orders that do not adhere to the stipulated process outlined in Section 144B of the I....
Tax assessments must adhere to statutory procedures to uphold principles of natural justice, specifically the requirement for a draft assessment order as per Section 144B of the Income Tax Act.
Taxation - Show cause notice - Faceless assessment - No prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as ma....
Assessment orders issued without mandatory show-cause notice violate principles of natural justice, making them non est, despite the availability of an appellate remedy.
The assessment order was void ab initio as Sections 143(3A) and 143(3B) had ceased to exist with effect from 01st April, 2021, and there was a failure on the part of the Respondents to comply with th....
Violation of the principle of natural justice renders the availability of an appellate remedy irrelevant.
Violation of the principle of natural justice and mandatory procedure under the 'Faceless assessment Scheme' and Section 144B of the Income Tax Act, 1961 renders the assessment order, demand notice, ....
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