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RAJIV SHAKDHER, GIRISH KATHPALIA
Shalini Mittal – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
Girish Kathpalia, J.
1. By way of this writ petition brought under Articles 226 read with 227 of the Constitution of India, petitioner has sought following reliefs pertaining to Assessment Year 2018-19:
"a) Quash the Impugned Order dated 08.04.2022 passed by the Respondent U/s. 148A( d) of the Income Tax Act, 1961;
b) Quash the Impugned Final Notice dated 08.04.2022 issued by the Respondent U/s. 148 of the Income Tax Act, 1961;
c) Quash the Impugned Corrigendum dated 01.04.2022 issued by the Respondent under the Act;
d) Quash the Impugned Show Cause Notice dated 25.03.2022 issued by the Respondent U/s. 148A(b) of the Income Tax Act, 1961;
e) Pass any other and further order(s), as this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case."
2. The issue involved in this writ petition was crystallized on 30.05.2022 in following terms:
"Present writ petition has been filed challenging the order issued under Section 148A(d) of the Income Tax Act, 1961 [for short `the Act'] and the notice issued under Section 148 of the Act both dated 8th April, 2022 for the Assessment Year 2018- 2019 as well as the corrigendum dated 1st April, 2022 and the notice
The court emphasized the importance of the Assessing Officer's application of mind and adherence to the record in issuing notices and orders under the Income Tax Act, 1961.
A notice under Section 148 of the Income Tax Act issued beyond four years without proper examination of material facts is invalid and lacks jurisdiction.
The main legal point established is the requirement for a prior show cause notice to consider the assessee's response and the prohibition on raising new issues not previously raised in the show cause....
The main legal point established is that the delay in issuance of a notice beyond the limitation period and the inchoate nature of a digitally signed notice can lead to the quashing of the notice and....
Reassessing without a hearing contravenes natural justice principles; proceedings must ensure opportunities for taxpayer representation.
Notices under Income Tax Act must contain clear allegations to allow adequate defense, failing which they may be set aside.
The court upheld the authority of the Assessing Officer to reassess income under amended provisions of the Income Tax Act, reinforcing that objections can be addressed during reassessment proceedings....
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