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RAJIV SHAKDHER, GIRISH KATHPALIA
Paliwal Infrastructure Private Limited – Appellant
Versus
Principal Commissioner of Income Tax, Delhi-7 – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
1. After hearing the counsels for the parties, on previous date [i.e., 01.05.2023] at some length, we had etched out the broad contours of the case. For the sake of convenience, the relevant part of the orders dated 01.05.2023 are set forth hereafter.
2. Issue notice.
2.1. Mr. Sunil Agarwal, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
3. This writ petition concerns Assessment Year (AY) 2010-11.
4. The writ petition is directed against the order dated 31.03.2023, passed by the respondent no.1/revenue, in a revision petition preferred by the petitioner/assessee under Section 264 of the Income Tax Act, 1961 [in short, "Act"].
5. The revision petition was directed against the assessment order dated 29.09.2021, passed under Section 143(3)/254/144B of the Act.
6. It is averred by the petitioner/assessee that the revision petition was filed on 19.10.2021.
7. The record shows that the assessment order dated 29.09.2021 was passed, pursuant to the Tribunal allowing the petitioner/assessee's appeal in an earlier round. This order was passed by the Tribunal on 11.12.2019, thereby setting aside the order of the Commissioner o
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.
Timely disposal of revision applications under the Income Tax Act, 1961 is crucial, and the court has the authority to issue specific directives to ensure compliance.
The impugned assessment order and consequential notices were set aside as they were passed without issuance of a show cause notice-cum-draft assessment order, as required by Section 144B of the Act a....
The assessment order is to be passed only after considering the reply of the assessee as per Section 144B(1)(xxiv) of the Income Tax Act, and failure to do so constitutes a violation of the mandatory....
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
Exhaustion of Alternate Remedies before Seeking Relief through Writ Petition
The court emphasized the importance of considering the entirety of the reassessment order and relevant judgments in the disposal of the appeal.
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