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RAJIV SHAKDHER, GIRISH KATHPALIA
Pratyaksh Apparels Pvt. Ltd. – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.26617/2023 in W.P.(C) 6818/2023
CM No.26747/2023 in W.P.(C) 6827/2023
CM No.26749/2023 in W.P.(C) 6828/2023
CM No.26756/2023 in W.P.(C) 6830/2023
CM No.26761/2023 in W.P.(C) 6832/2023
CM No.26773/2023 in W.P.(C) 6837/2023
CM No.26775/2023 in W.P.(C) 6839/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6818/2023 & CM No.26618/2023
W.P.(C) 6827/2023 & CM No.26748/2023
W.P.(C) 6828/2023 & CM No.26750/2023
W.P.(C) 6830/2023 & CM No.26757/2023
W.P.(C) 6832/2023 & CM No.26762/2023
W.P.(C) 6837/2023 & CM No.26774/2023
W.P.(C) 6839/2023 & CM No.26776/2023 [Applications filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Gaurav Gupta, learned senior standing counsel accepts notice on behalf of the respondents/revenue.
3. Given the order that we propose to pass, Mr Gupta says that counter- affidavit(s) need not be filed, and he will argue the above-captioned writ petitions, based on the record presently available to the Court.
3.1. Thus, with the consent of learned counsel for the parties, these writ petitions are taken up for hearing and final disposal at this stage itself.
4.
The central legal point established in the judgment is the importance of adhering to principles of natural justice and setting practical timeframes for compliance with assessment notices under the In....
Breach of principles of natural justice and practical timeframe for gathering information for assessment orders.
Violation of principles of natural justice and failure to adhere to the timeline given in the notice led to the setting aside of the impugned assessment orders.
Failure to inform the petitioner about the decision on their request for accommodation constituted a breach of principles of natural justice, warranting the setting aside of the assessment order and ....
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Violation of Standard Operating Procedure (SOP) and breach of natural justice warrant setting aside assessment order and notices, and necessitate a de novo exercise by the Assessing Officer.
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in assessment proceedings, and the consequences of a breach of such principles.
Failure to adhere to the directions in the Standard Operating Procedure (SOP) for Assessment Unit, which led to the quashing of the impugned notices and order.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The central legal point established in the judgment is the statutory right of the petitioner to a personal hearing under Section 144B(7)(vii) of the Income Tax Act, 1961, and the requirement for the ....
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