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RAJIV SHAKDHER, GIRISH KATHPALIA
Jagannath Haldar Through The Power of Attorney Holder – Appellant
Versus
Prinicpal Chief Commissioner of Income Tax, International Taxation, New Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM APPL. 31483/2023
1. Allowed, subject to just exceptions.
W.P.(C) 8204/2023 & CM APPL. 31482/2023[Application filed on behalf of the petitioner seeking interim relief].
2. Issue notice.
2.1. Mr Prashant Meherchandani, learned senior standing counsel accepts notice on behalf of the respondents/revenue.
3. The substantial prayers made in the writ petition read as follows:
(i) issue writ, order or directions in the nature of certiorari, quashing and setting aside the impugned DIN & Order No. ITBA/AST/F/148A (SCN) 2022-23/1051375040(1) dated 27.03.2023 passed under Section 148A(d) of the Income Tax Act 1961;
(ii) issue writ in the nature of prohibition commanding Respondents to forbear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the impugned DIN & Order No. ITBA/AST/F/148A (SCN) 2022-23/1051375040(1) dated 27.03.2023 passed under Section 148A(d) of the Income Tax Act 1961 and/or in any proceedings initiated thereunder for the Assessment Year 2016-17;
(iii) issue appropriate writ, order or direction, setting aside impugned Notice under Section 148 of the Income Tax Act 1961 dated 27.03.2023 being DIN & No
Principles of natural justice must be adhered to in administrative proceedings, and failure to do so may result in the setting aside of orders and the requirement for a fair process.
The central legal point established in the judgment is that the failure to consider the petitioner's reply in the assessment proceedings amounted to a breach of principles of natural justice, leading....
The central legal point established in the judgment is the requirement to adhere to principles of natural justice, including providing a hearing to the petitioner before passing orders under the Inco....
Prevailing state of affairs clearly reflects that in absence of any effective system of accountability of erring officers, the harassment of the assessees and breach of principles of natural justice ....
Breach of natural justice warrants setting aside impugned orders and necessitates following due process in recommencing the proceeding.
The denial of personal hearing sought by the petitioner constituted a breach of principles of natural justice, leading to the setting aside of the order and notice.
Failure to provide the mandatory seven-day notice period under Section 148A(b) invalidates tax assessments, establishing procedural compliance as crucial in tax law.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
The main legal point established in the judgment is that the writ court should not interfere at a premature stage when the proceedings initiated are yet to be concluded by a statutory authority.
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