Back
TARA VITASTA GANJU, RAJIV SHAKDHER
Oyo Hotels And Homes Private Limited – Appellant
Versus
Deputy/assistant Commissioner of Income-tax Circle 19(1), Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 7925/2023
1. Allowed, subject to just exceptions.
CM APPL. 7926/2023[Application filed on behalf of the petitioner for filing lengthy synopsis and list of dates]
2. Allowed, subject to just exceptions.
W.P.(C) 2085/2023 & CM APPL. 7924/2023 [Application filed on behalf of the petitioner seeking interim relief]
3. Issue notice.
3.1. Mr Puneet Rai, senior standing counsel, accepts notice on behalf of the respondents/revenue.
4. Mr Rai says, that in view of the directions that we propose to pass, no counter-affidavit is required to be filed.
5. Accordingly, the writ petition is taken up for hearing and final disposal, at this stage itself.
6. The substantive prayers made in the writ petition read as follows:
"a. Issue a writ in the nature of certiorari, mandamus or any other appropriate writ(s), order(s), direction(s) quashing the impugned order dated 01.02.2023, denying the stay on recovery of complete tax demand, and direct the Respondents to not to treat the Petitioner as assessee in default under s. 220(6) of the Income-tax Act, 1961 in respect of the entire outstanding demand of Rs.11,
The court emphasized the importance of the Commissioner of Income Tax to dispose of the petitioner's application and accord a personal hearing, and allowed filing of written submissions. It also prov....
The court ruled on the application of Articles 226 and 227 regarding interim tax relief, emphasizing that disputed tax demands require careful judicial consideration and timely hearings.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The court emphasized the importance of pursuing the statutory remedy available to the petitioner and restrained the revenue from taking coercive measures pending the decision in the pending appeals b....
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
Violation of principles of natural justice and failure to adhere to the timeline given in the notice led to the setting aside of the impugned assessment orders.
Timely disposal of pending appeals by the tax authorities is essential.
Failure to adhere to the directions in the Standard Operating Procedure (SOP) for Assessment Unit, which led to the quashing of the impugned notices and order.
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
