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RAJIV SHAKDHER, TALWANT SINGH
Balraj Hire Purchase Pvt. Ltd. – Appellant
Versus
National Faceless Assessment Centre, Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. - Cm APPL. 19402/2021
1. Allowed, subject to just exceptions.
W.P.(C) 6126/2021 and CM APPL. 19401/2021 [Application filed on behalf of the petitioner seeking stay on the impugned assessment order and subsequent proceedings]
2. Issue notice.
3. Mr. Sanjay Kumar accepts service on behalf of respondent no.1. Likewise, Mr. Gurtejpal Singh accepts service on behalf of Mr. Ravi Prakash, counsel for respondent no.2/UOI.
3.1 To be noted, respondent no.1 is the contesting party in the matter.
4. Mr. Kumar says that, in view of the directions that we intend to pass, he does not wish to file a counter-affidavit/reply and will argue the matter on the basis of the record, presently, available with the Court.
5. Thus, with the consent of the counsel for the parties, the matter is taken up for final hearing and disposal at this stage itself.
5.1. Via the present petition, the petitioner has assailed the assessment order dated 27.05.2021, principally, on the ground that it has been passed in breach of the principles of natural justice.
5.2 To be noted, the impugned assessment order concerns the assessment year ('AY') 2018-2019.
6. Briefly, the record shows that the petitioner
The central legal point established in the judgment is the statutory right of the petitioner to a personal hearing under Section 144B(7)(vii) of the Income Tax Act, 1961, and the requirement for the ....
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Violation of Standard Operating Procedure (SOP) and breach of natural justice warrant setting aside assessment order and notices, and necessitate a de novo exercise by the Assessing Officer.
Failure to grant an opportunity of personal hearing as required under Section 144B(7) constitutes a violation of the principles of natural justice and the mandatory procedure under the Faceless Asses....
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....
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 central legal point established in the judgment is that the word 'may' in a notification should be interpreted in context, and in this case, it was held to be mandatory, requiring the authority t....
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