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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Gurgaon Realtech Limited – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. court's functioning and petition details (Para 1 , 2 , 3 , 6 , 7) |
| 2. jurisdiction and appeal arguments (Para 4 , 8) |
| 3. court's reasoning on jurisdiction (Para 9) |
| 4. setting aside the assessment order (Para 10) |
| 5. disposal of writ petition (Para 11) |
JUDGMENT
Rajiv Shakdher, J. (Oral)
[Court hearing convened via video-conferencing on account of COVID-19]
CM No. 18316/2021
1. Allowed, subject to just exceptions.
CM No. 18317/2021
2. The prayer made in the captioned application is to grant exemption from filing sworn/notarised and/or affirmed affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/notarised and/or affirmed affidavits, within three days from the resumption of the normal and usual work pattern by this court.
W.P.(C) 5849/2021 & CM No.18315/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order and consequential actions]
3. Issue notice. Mr. Ajit Sharma accepts service on behalf of the respondent/revenue.
4. Mr. Sharma says that since an issue concerning the jurisdiction of the Assessing Officer
An assessment order can be challenged through a writ petition on jurisdictional grounds even if an appeal has been filed, especially where the order is invalid due to procedural changes.
The assessment order was invalid post 1st April 2021 due to non-compliance with mandatory provisions under the Income Tax Act and principles of natural justice.
Mandatory issuance of show-cause notice under Section 144B of the Income Tax Act is essential in assessment proceedings; failure to do so invalidates the assessment order.
The assessment order was void ab initio as Sections 143(3A) and 143(3B) had ceased to exist with effect from 01st April, 2021, and there was a failure on the part of the Respondents to comply with th....
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating the assessment order.
The central legal point established is that the Assessing Officer must adhere to the mandatory requirement of passing and forwarding a draft assessment order to the Assessee before passing a final as....
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.
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
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.
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