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RAJIV SHAKDHER, GIRISH KATHPALIA
Sagarika Ghosh - Legal Heir of Late Sh. Dipankar Mohan Ghosh – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 28302/2023
1. Allowed, subject to just exceptions.
W.P.(C) 7277/2023 & CM No. 28301/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
3. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the respondents/revenue, accepts notice.
4. Given the directions that we propose to pass, Mr Bhatia says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available with the court.
4.1. Therefore, with the consent of the learned counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
5. Mr Sumit Lalchandani, who appears on behalf of the petitioner/assessee, does not dispute that against two orders dated 23.03.2020 and 30.03.2021 passed under Section 263 of the Income Tax Act, 1961 [in short, "the Act"], appeals have been preferred by the petitioner with the Income Tax Appellate Tribunal (in short, "Tribunal").
6. We are informed by Mr Lalchanani that the arguments in the said appeals have been heard by the Trib
The court emphasized the importance of pursuing the statutory remedy available to the petitioner and restrained the revenue from taking coercive measures pending the decision in the pending appeals b....
The court emphasized the importance of the Commissioner of Income Tax to dispose of the petitioner's application and accord a personal hearing, and allowed filing of written submissions. It also prov....
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
The court has the authority to set aside penalty orders and demand notices that emanate from assessment orders previously set aside, and can direct the Assessing Officer to frame a fresh assessment o....
The court emphasized that a writ action may not be a suitable remedy for matters involving contentious facts requiring thorough enquiry, and provided the petitioner with the option to file a statutor....
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 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.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
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