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RAJIV SHAKDHER, GIRISH KATHPALIA
Gurupreet Sangla [w. P. (c) 6061/2023]
Seema Sangla [w. P. (c) 6062/2023] – Appellant
Versus
Principal Commissioner of Income Tax, – Respondent
ORDER
[Physical Hearing/Hybrid Hearing (as per request)]
CM Appl.34658/2023 in W.P.(C) 6061/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6061/2023 & CM APPL. 23714/2023[Application filed on behalf of the petitioner seeking interim relief] CM Appl.34627/2023 [Application filed on behalf of the petitioner seeking to place additional documents on record]
W.P.(C) 6062/2023 & CM APPL. 23718/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. The above-captioned petitions came up for hearing before the Court on 10.05.2023, when the following order was passed:
"2. These writ petitions concern Assessment Year (AY) 2016-17.
3. We are informed that the above-captioned writ petitions are connected with WP(C) 6045/2023, titled Harvinder Singh (HUF) v. Principal Commissioner of Income Tax & Anr.
4. This writ petition, concededly, raised the same issue which is also raised in the above-captioned writ petitions.
5. Counsel for the petitioners informs us that, as in the aforementioned case, the petitioners/assessees in the above- captioned writ petitions submitted replies dated 06.06.2022, whereby several defences were taken, both with regard to facts and the law.
6. In
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
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.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
The court upheld the necessity of granting a personal hearing under Section 144B(7) of the Income Tax Act, emphasizing that natural justice principles must be respected in assessment processes.
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
The main legal point established in the judgment is that the principles of natural justice, including the right to a personal hearing, must be adhered to in the assessment proceedings under the Incom....
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 ....
Failure to grant a personal hearing in tax assessments, as required under Section 144B of the Income Tax Act, renders such assessments non-est in law.
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