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RAJIV SHAKDHER, GIRISH KATHPALIA
Northern India Zonal Assesmbly of The Mar Thoma Church Through Its Treasurar – Appellant
Versus
Income Tax Officer (Exemptions) – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral):
1. Issue notice.
1.1. Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
2. Given the directions that we propose to pass, Mr Maratha says that he does not wish to file a counter-affidavit in the matter and that he will argue the matter based on the record presently available with the court. Therefore, with the consent of the counsels for the parties, the writ petition is taken up for final hearing and disposal at this stage itself.
3. The core issue, which the petitioner has raised before us is that the impugned assessment order dated 30.12.2017 concerning Assessment Year (AY) 2010-11 is based on an earlier assessment order passed vis-a-vis an entity going by the name `Caruna Bal Vikas. [hereafter referred to as "CBV"]. The contention being that the Assessing Officer (AO) in passing the impugned assessment order has extracted only a part of the reassessment order dated 31.12.2016 passed in the case of CBV.
4. Mr Abhishek Jebraj, who appears on behalf of the petitioner, says that the reassessment order dated 31.12.2016, as it stands today,
The court emphasized the importance of considering the entirety of the reassessment order and relevant judgments in the disposal of the appeal.
Reassessment proceedings must be initiated with the approval of the specified authority as per Section 151 of the Income Tax Act, 1961.
The main legal point established in the judgment is that the petitioner/assessee should be given an opportunity of hearing before deciding the revision petition on merits.
Exhaustion of Alternate Remedies before Seeking Relief through Writ Petition
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
The central legal point established in the judgment is the importance of adhering to statutory procedures and timelines in the assessment process under the Income Tax Act.
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
The liability to pay interest under Section 220(2) of the Income Tax Act, 1961 arises only with respect to the amount specified in the notice of demand issued under Section 156 of the Act, which was ....
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