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RAJIV SHAKDHER, GIRISH KATHPALIA
Premium Estates Private Limited – Appellant
Versus
Assistant Commissioner of Income Tax, Circle 19(1) Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.22139/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing.
W.P.(C) 5650/2023 & CM No.22138/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1 Ms Anuja Pethia, learned standing counsel, accepts notice on behalf of the respondents/revenue.
3. In view of the directions that we propose to pass, Ms Pethia says that she does not wish to file a counter-affidavit and will rely upon the record, as is presently available to the court. Therefore, with the consent of learned counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
4. This writ petition concerns Assessment Year (AY) 2019-20.
5. The petitioner has assailed the order dated 31.03.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"]. 5.1 Besides this, challenge is also laid to a consequential notice of even date, i.e., 31.03.2023 issued under Section 148 of the Act.
6. The principal grievance of the petitioner is that no notice was is
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
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 court emphasized the importance of providing a fresh opportunity to the petitioner to respond to the notice under Section 148A(b) of the Income Tax Act, 1961, and the requirement for the Assessin....
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
The court established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
The court emphasized the importance of considering the petitioner's reply and according a personal hearing before passing an assessment order under the Income Tax Act, 1961.
The main legal point established is that the delay in issuance of a notice beyond the limitation period and the inchoate nature of a digitally signed notice can lead to the quashing of the notice and....
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
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.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
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