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RAJIV SHAKDHER, GIRISH KATHPALIA
Metro Irrigation Private Limited – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.26874/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6893/2023& CM No.26873/2023[Application 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 direction(s) that we propose to issue, Mr Gupta says that counter-affidavit need not be filed, and he will argue the matter, based on the record presently available with the Court.
3.1. Therefore, with the consent of learned counsel for the parties, the matter is taken up for hearing and final disposal, at this stage itself.
4. This writ petition concerns Assessment Year (AY) 2015-16.
5. The record shows, that the petitioner was issued a show-cause notice on 20.04.2023, whereby it was granted time to file its response by13:19hours, 25.04.2023.
5.1. The record also discloses, that the petitioner, on 24.04.2023, requested that time be granted till 10.05.2023, as the papers concerning the case had to be collated.
6. It appears, that the Assessing Officer (AO), without dealing with the request for accomm
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 ....
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.
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.
Failure to consider a request for accommodation on medical grounds by the Assessing Officer amounted to a breach of principles of natural justice, leading to the setting aside of the impugned assessm....
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 in assessment proceedings under the Income Tax Act, 1961.
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 ....
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.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
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