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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
KBB Nuts Private Limited – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. setting aside assessment order for reconsideration (Para 1 , 2 , 3 , 6 , 7) |
| 2. breach of natural justice in assessment (Para 4) |
| 3. response timing and adjournment arguments (Para 5) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)
CM No. 16066/2021
1. Allowed, subject to the petitioner curing the deficiencies referred to in the captioned application within three days of this Court resuming its normal functioning.
CM No. 16067/2021
2. Allowed, subject to just exceptions.
W.P.(C) 5234/2021, CM No. 16065/2021
3. Issue notice.
3.1. Ms. Vibhooti Malhotra, who appears on advance notice, accepts service on behalf of the respondents.
3.2. In view of the order that we propose to pass, Ms. Vibhooti Malhotra says, she does not wish to file a counter-affidavit in the matter, and that she will proceed on the basis of the record presently made available with the Court.
4. The instant writ petition is directed against the assessment order dated 22.04.2021, passed by respondent no. 1, under Section 143 (3) read with Section 144B of the INCOME TAX ACT , 1961 (in short "the Act"). The impugned assessment order concerns
The assessment order was set aside due to breach of natural justice, specifically failure to consider the petitioner's objections filed before the order was made.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
Procedural safeguards mandated under the Income Tax Act must be adhered to, including issuing a show cause notice to the assessee before passing an assessment order.
The absence of a show cause notice in tax assessments violates natural justice, requiring annulment of any adverse variations to taxable income.
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.
Point of Law – Assessment order – Request for accommodation - once a request for accommodation was made, it was incumbent upon the assessing officer to deal with the same, and thereafter, take next s....
The failure to consider the petitioner's reply and grant a hearing led to the setting aside of the assessment order and the direction for a fair hearing and speaking order by the Assessing Officer.
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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