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RAJIV SHAKDHER, TARA VITASTA GANJU
Kanhaiya Lal Sharma – Appellant
Versus
Deputy Commissioner of Income Tax, Circle 13(1) Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
W.P.(C) 13071/2022 & CM APPL. 39580/2022 [Application filed on behalf of the petitioner seeking interim relief]
1. This writ petition concerns Assessment Year (AY) 2016-17.
2. This writ petition is directed against the order dated 29.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961[in short, "Act"] and the consequential notice of the same date i.e., 29.07.2022 issued under Section 148 of the Act.
3. The principal grievance, at this stage, of the petitioner is that the principles of natural justice have not been followed.
3.1. Mr. Ruchesh Sinha, learned counsel, who appears on behalf of the petitioner, says that neither was a notice under Section 148A(b) of the Act issued to the petitioner, nor was any hearing granted before passing the impugned order.
4. This matter was placed before the coordinate bench on 09.09.2022 when the counsel for the respondents/revenue sought time to take instructions.
4.1. Thereafter, the matter was listed before the Court, once again, on 28.09.2022, when certain judgments were adverted to, based on which, the counsel for the petitioner had sought time to examine the said judgments.
5. The record show
The central legal point established in the judgment is the requirement to adhere to principles of natural justice, including providing a hearing to the petitioner before passing orders under the Inco....
The central legal point established in the judgment is that the failure to consider the petitioner's reply in the assessment proceedings amounted to a breach of principles of natural justice, leading....
Breach of natural justice warrants setting aside impugned orders and necessitates following due process in recommencing the proceeding.
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
Violation of the right to fair hearing can vitiate orders and necessitate their setting aside and remand for fresh orders with a fair opportunity for the affected party to be heard.
The denial of personal hearing sought by the petitioner constituted a breach of principles of natural justice, leading to the setting aside of the order and notice.
Principles of natural justice must be adhered to in administrative proceedings, and failure to do so may result in the setting aside of orders and the requirement for a fair process.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
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