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RAJIV SHAKDHER, GIRISH KATHPALIA
Ashok Kumar Sinha – Appellant
Versus
Assistant Commissioner of Income Tax Circle International Tax 3 (1) (2), Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
W.P.(C) 7396/2023 and CM APPL. 28771/2023[Application filed on behalf of the petitioner seeking interim relief]
1. Issue notice.
1.1. Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the respondents/revenue accepts notice.
2. Mr Chawla says, that in view of the order that we propose to pass, 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.
3. Therefore, with the consent of the counsel for parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
4. This writ petition is directed against the notice dated 23.03.2023 issued under Section 148A(b) of the Income Tax, 1961, [in short, "the Act"].
4.1. Besides this, challenge is also laid to the assessment order dated 24.04.2023 passed under Section 148A(d) of the Act.
5. In addition thereto, challenge is also laid to the consequential notice of even date i.e., 24.04.2023 issued under Section 148 of the Act.
6. Counsel for the petitioner submits, that the impugned order and consequential notice have been passed, without taking into account the de
The principle of natural justice and fair opportunity in assessment proceedings 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 Assessing Officer's belief for reopening an assessment must be based on fresh tangible material and not a mere change of opinion, in line with the 'change of opinion' test.
Reassessment notice u/s 148A(b) served only on e-filing portal without email is invalid under section 282(1) r.w.s. rule 127, violating natural justice; proceedings quashed with remand for fresh hear....
The central legal point established in the judgment is the importance of correct assessment by the Assessing Officer and the disclosure of transactions in the Return of Income (ROI) for the assessmen....
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.
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