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RAJIV SHAKDHER, TARA VITASTA GANJU
Universal Offsets – Appellant
Versus
Union of India – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM Appl.12520/2023
1. Allowed, subject to just exceptions.
W.P.(C) 3219/2023
2. Issue notice.
2.1. Mr Shailendera Singh, learned senior standing counsel accepts notice on behalf of respondent nos.1 & 2, while Mr Raghvendra Shukla accepts notice on behalf of respondent no.3/UOI. Concededly, the contesting party is respondent no.1&2.
3. In view of the order that we intend to pass, Mr Singh says no counter- affidavit is required to be filed in the matter. With the consent of the counsel for the parties, the matter is taken up for final hearing and disposal, at this stage itself.
4. Ms Priyanka Goel, who appears on behalf of the petitioner/assessee, says that the petitioner/assessee has a very limited plea. Ms Goel says that the appeals of the petitioner pending adjudication before the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"], National Faceless Assessment Centre [NFAC] for Assessment Years (AY) 2017-18, 2018-19 and 2019-20 have not been disposed of as yet.
4.1. Ms Goel points out that the appeal qua AY 2017-18 was filed on 25.06.2020, while the appeal concerning AY 2018-19 was filed o
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
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....
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The court's decision was based on the principle that a penalty notice issued based on an assessment order that has been set aside by a coordinate Bench of the court cannot be sustained.
The central legal point established in the judgment is the importance of adhering to principles of natural justice and setting practical timeframes for compliance with assessment notices under the In....
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....
The main legal point established in the judgment is that when an issue is covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court, no substantial question ....
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
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.
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