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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Blue Square Infrastructure LLP – Appellant
Versus
National Faceless Assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. court proceedings initiated and applications allowed. (Para 1 , 2) |
| 2. court acknowledges breach of natural justice principles. (Para 3 , 4 , 7 , 8) |
| 3. petitioner argues procedural injustice in assessment order. (Para 5 , 6) |
| 4. assessment order set aside due to procedural flaws. (Para 9) |
| 5. petition granted; necessary procedural steps ordered. (Para 10 , 11) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)
CM APPL. No.16785/2021
1. Allowed, subject to just exceptions.
CM APPL. No.16786/2021
2. The prayer made in the captioned application is to grant extension of time for deposit of court-fee and for filing sworn/notarised/affirmed affidavits. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/notarised/affirmed affidavit and to deposit the requisite court-fee, within three days of the resumption of the normal and usual work pattern by this court.
W.P.(C) 5418/2021 and CM APPL. No.16784/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order and consequent proceedings thereto]
3. Issue notice
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.
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating the assessment order.
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
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.
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....
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.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
Breach of natural justice occurs when a party is not given adequate opportunity to respond to allegations; procedural fairness must be upheld in tax assessments.
The assessment order was set aside due to a breach of natural justice, emphasizing the need for a fair hearing and consideration of all relevant submissions.
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