Back
RAJIV SHAKDHER, TARA VITASTA GANJU
Charu Fineagro Pvt. Ltd. – Appellant
Versus
Income Tax Officer Ward 6 (1) New Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM APPL. 17580/2023
1. Allowed, subject to just exceptions.
W.P.(C) 4601/2023 & CM APPL. 17579/2023 [Application filed on behalf of the petitioner seeking interim relief].
2. Issue notice.
2.1. Mr Vipul Agarwal, senior standing counsel, who appears on behalf of the respondents/revenue, accepts notice.
3. Mr Agarwal says that in view of the order that we propose to pass, counter-affidavit is not required to be filed and he will argue the matter based on the material available on court record.
4. With the consent of parties, the writ petition is taken up for final hearing and disposal at this stage itself.
5. This writ petition is directed against the order dated 31.07.2022 passed under Section 148A(d) and the consequential notice of even date, i.e., 31.07.2022, issued under Section 148 of the Income Tax Act, 1961 [in short, "the Act"].
6. Besides this, challenge is laid to the notice dated 27.05.2022 issued under Section 148A(b) of the Act.
7. In addition thereto, the petitioner/assessee has also assailed the order dated 16.03.2023 passed by the Assessing Officer (AO), whereby objections preferred by it were disposed of.
8. The record shows th
The principle of natural justice and fair procedure requires the Assessing Officer to provide the petitioner with all relevant material/information and the opportunity to respond before taking furthe....
The principle of natural justice and due process requires the Assessing Officer to provide requisite material and accord personal hearing before carrying out proceedings de novo.
The central legal point established in the judgment is that the AO must have underlying material available to form a reasonable belief that income chargeable to tax has escaped assessment, and must f....
The court emphasized the importance of reasonableness and rationality in the assessment process and granted the AO the opportunity to re-examine the issue with a fresh look and grant a personal heari....
The court emphasized the importance of providing all relevant material and documents to the petitioner in a fair and balanced manner, ensuring that the rights and contentions of all parties are left ....
Notices issued to a dissolved partnership firm under the Income Tax Act were set aside for failure to provide requisite material to the parties, highlighting the necessity of upholding natural justic....
The central legal point established in the judgment is the requirement for actionable material and the significance of discrepancies in assessment proceedings under the Income Tax Act, 1961.
The assessing officer must supply underlying material for assessment proceedings, and timelines for orders under Section 148A(d) may be extended based on nature of responses.
The importance of the petitioner's response to the notice issued under Section 148A(b) of the Income Tax Act and the granting of a personal hearing.
The Assessing Officer must conduct due diligence and establish prima facie evidence before issuing notices under Section 148A of the Income Tax Act, 1961.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
