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RAJIV SHAKDHER, GIRISH KATHPALIA
Darpan Kohli – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM Appl.40793/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6036/2021
2. Issue notice.
2.1. Mr Sunil Agarwal, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
3. In view of the directions that we intend to pass, Mr Agarwal says that he need not file a counter-affidavit in the matter and he will rely on the documents presently available with the court.
4. Therefore, with the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
5. This petition concerns Assessment Year (AY) 2017-18.
6. The petitioner has approached this court against the show-cause notice dated 11.07.2023 issued under Section 271F of the Income Tax Act, 1961 [in short, "Act"] for imposition of penalty.
7. Mr M Sufian Siddiqui, who appears on behalf of the petitioner, says that what has been lost sight of is that the assessment order on the back of which impugned penalty notice has been issued, was set aside by a coordinate Bench of this court via order dated 31.05.2023 passed in
W.P.(C) no.7904/2023.
8. To
The court's decision was based on the principle that a penalty notice issued based on an assessment order that has been set aside by a coordinate Bench of the court cannot be sustained.
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....
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.
The court clarified the impact of the assessment orders on penalty proceedings and set aside the impugned order based on the assessment order that was no longer in existence.
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 ....
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
Failure to adhere to the directions in the Standard Operating Procedure (SOP) for Assessment Unit, which led to the quashing of the impugned notices and order.
The impugned assessment order and consequential notices were set aside as they were passed without issuance of a show cause notice-cum-draft assessment order, as required by Section 144B of the Act a....
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