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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Lokesh Constructions P. Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order without notice (Para 3 , 4 , 5) |
| 2. importance of show cause notice in assessments (Para 8 , 12) |
| 3. set aside order with liberty to reassess (Para 9 , 13 , 14 , 15 , 16 , 17) |
| 4. details of income declaration and additions made (Para 10 , 11) |
| 5. disposal of writ petition (Para 18) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)
CM APPL. 17023/2021
1. Allowed, subject to just exceptions.
CM APPL. 17024/2021
2. The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit. 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) 5491/2021 and CM APPL. 17022/2021 [Application filed on behalf of petitioner, under Section 151 of the Civil Procedure Code, 1908, seeking stay on the operation of order passed by respondent, dated 07.04.2021.]
3. Via this writ petition, challenge has been laid to th
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
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....
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 court found a breach of natural justice due to the respondent's failure to consider the petitioner's request for adjournment, resulting in the setting aside of the assessment order.
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.
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating 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....
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
The absence of a show cause notice in tax assessments violates natural justice, requiring annulment of any adverse variations to taxable income.
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