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RAJIV SHAKDHER
Shubhank Garg – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
1. We had heard this matter at some length on the previous date i.e., 16.01.2023.
2. After hearing the counsel for the parties, we had broadly noted the grievance at hand, articulated on behalf of the petitioner.
3. Before we proceed further, we may note, that a typographical error has crept in paragraph 7 of the order dated 16.01.2023. The section referred to therein is Section 144B(1)(xv) of the Income Tax Act, 1961 [in short 'the Act'], whereas, the Section to which reference ought to have been is Section 144B(1)(xvi)(a) of the Act.
3.1. The order dated 16.01.2023 shall stand corrected to that extent.
3.2. The relevant parts of the said order [as corrected] are set forth hereafter:
2. The following substantive reliefs have been sought by the petitioner in the writ petition:
"(a) That this Hon'ble Court may issue a writ in the nature of certiorari for quashing of notice u/s 133(6) dated 05.12.2022 of the Act being illegal, bad in law and without jurisdiction.
(b) That this Hon'ble Court may issue a writ in the nature of Certiorari for quashing of proposal u/s 144B(1)(xv) dated 13.12.2022 of the Ac
The court emphasized the importance of providing a personal hearing to the assessee as per the provisions of Section 144B(6)(vii) and (viii) of 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.
Failure to grant a personal hearing in tax assessments, as required under Section 144B of the Income Tax Act, renders such assessments non-est in law.
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
Failure to provide a personal hearing as required under Section 144B of the Income Tax Act violates principles of natural justice, rendering the assessment order invalid.
Compliance with natural justice principles under Section 144B is mandatory, necessitating personal hearing opportunities when variances in assessment orders are proposed.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Point of Law : In a case where a variation is proposed in draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to assessee by servi....
The court upheld the necessity of granting a personal hearing under Section 144B(7) of the Income Tax Act, emphasizing that natural justice principles must be respected in assessment processes.
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