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RAJIV SHAKDHER, GIRISH KATHPALIA
Bakshi Mark (p) Ltd. – Appellant
Versus
Assessment Unit – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM APPL. 34952/2023
1. Allowed, subject to just exceptions.
W.P.(C) 9193/2023 and CM APPL. 34951/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Zoheb Hossain, senior standing counsel, accepts notice on behalf of the respondents/revenue.
3. Mr Hossain says that, in view of the directions that we propose to pass, a counter-affidavit need not be filed and that he will argue the matter based on record presently available to the court.
4. This writ petition concerns Assessment Year (AY) 2016-17.
5. The principal grievance of the petitioner qua the impugned assessment order dated 26.05.2023 is that there has been a breach of principles of natural justice.
6. The record shows that a show-cause notice dated 12.05.2023 was issued to the petitioner, indicating the proposed variation in the petitioner's income. This notice required the petitioner to file a response by 18.05.2023(11:00 hours).
7. The petitioner lodged a request for accommodation on 16.05.2023. The reason accommodation was sought concerned "medical grounds". The petitioner sought leeway till 01.06.2023.
7.1. In support of the plea that
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....
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 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.
The necessity of issuing a show cause notice cum draft assessment order before making any upward revision in income for assessment under the Income Tax Act, 1961.
The failure to consider a request for adjournment during COVID-19 lockdown breached principles of natural justice, necessitating the setting aside of the assessment order.
Breach of principles of natural justice leading to the quashing of assessment order, notice of demand, and penalty notice.
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
The central legal point established is the requirement to adhere to the principles of natural justice, including providing sufficient time for the party to respond to notices.
Breach of principles of natural justice and practical timeframe for gathering information for assessment orders.
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 ....
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