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RAJIV SHAKDHER, GIRISH KATHPALIA
Praveen Bansal – Appellant
Versus
Income Tax Officer Ward 29-1 – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 23696/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6054/2023 and CM APPL. 23695/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2014-15.
3. The petitioner/assessee has assailed via the instant writ petition, the order dated 20.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"].
3.1 Besides this, challenge is also laid to the notice dated 29.05.2022 issued under Section 148A(b) of the Act.
3.2 In addition thereto, there is also a challenge laid to Instruction No.1 of 2022 dated 11.05.2022, issued by the CBDT.
4. Ms Ananya Kapoor, learned counsel, who appears on behalf of petitioner/assessee, fairly concedes that no response was submitted by the petitioner/assessee to the aforementioned notice issued under Section 148A(b) of the Act.
4.1 Ms. Kapoor's contention is that a reply was filed on 30.04.2023. In this context, Ms Kapoor draws our attention to Annexure P-16 appended on page 117 of the case file.
4.2 It is Ms Kapoor's contention that the Case Related Information Deta
The importance of timely assertion and the requirement for verification and personal hearing before passing an assessment order under 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 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.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
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.
Administrative orders can be set aside by courts if found to be flawed in execution, ensuring rectification of inaccuracies in legal processes.
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