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RAJIV SHAKDHER, TARA VITASTA GANJU
Palmtree Infracon Private Limited – Appellant
Versus
Income Tax Officer Ward 19(3) Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
W.P.(C) 2019/2023 & CM APPL. 7666/2023 [Application filed on behalf of the petitioner seeking interim relief]
1. Issue notice.
1.1. Mr Sunil Agarwal accepts notice on behalf of the respondent/revenue.
2. Mr Agarwal says, that in view of the directions that we propose to pass, no counter-affidavit is required to be filed.
2.1. Therefore, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
3. This writ petition is directed against the order dated 25.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short `the Act'] and the consequential notice dated 26.07.2022 issued under Section 148 of the Act. Besides this, challenge has also been laid to the notice dated 21.05.2022 issued under Section 148A(b) of the Act.
3.1. To be noted, the impugned notices and order concern Assessment Year (AY) 2017-18.
4. The record seems to indicate, that a survey was carried out under Section 133A of the Act against Rockman Advertising and Marketing Limited and other related entities.
4.1. The extract of the survey sho
Reassessment proceedings cannot be solely based on mere suspicion and must be supported by concrete evidence or material.
The importance of factual accuracy in the Assessing Officer's assumptions and the requirement to grant a fair opportunity for a personal hearing influenced the court's decision.
The Assessing Officer must consider the petitioner's response and furnish the information/material before passing an order under Section 148 of the Income Tax Act.
The court emphasized the requirement to grant a minimum of seven days to respond to a notice under the Income Tax Act and the obligation to furnish material available with the Assessing Officer to th....
The court established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
Reassessment proceedings must be initiated with the approval of the specified authority as per Section 151 of the Income Tax Act, 1961.
The importance of timely assertion and the requirement for verification and personal hearing before passing an assessment order under the Income Tax Act.
Notices issued under the Income Tax Act must provide clear and specific information to the assessee, and vagueness or lack of clarity may lead to their quashing.
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