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RAJIV SHAKDHER, GIRISH KATHPALIA
Ijm Dewas (mauritius) Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM APPL. 24725/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures.
W.P.(C) 6294/2023 & CM APPL. 24724/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
3. Mr Zoheb Hossain, senior standing counsel accepts notice on behalf of the respondent/revenue.
4. In view of the directions that we propose to pass, Mr Hossain says that he does not wish to file a counter-affidavit in the matter at this stage, and that he will argue the matter based on the record presently available to the court.
4.1. The writ petition is, accordingly, taken up for final hearing and disposal, at this stage itself.
5. This writ petition concerns assessment year 2019-20.
6. The record shows that it is the principal grievance of the petitioner is that it did not receive the notice dated 04.03.2023 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"]. The petitioner averse that no real-time alert was given to the it.
7. According to the petitioner, the order dated 22.03.2023 passed under Section 148A(d) of the Act was furnished by an employee of the group company, which is when the afo
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
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 court emphasized the importance of correct premise, sharing of relevant information, and clear understanding of the provisions of the Income Tax Act, 1961 in reassessment proceedings.
The court established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
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....
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.
The principle of consistency in reasons for reopening assessments is crucial in determining the sustainability of notices issued under the Income Tax Act.
The failure to consider the petitioner's reply and grant a hearing led to the setting aside of the assessment order and the direction for a fair hearing and speaking order by the Assessing Officer.
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....
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