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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Toplight Corporate Management Private Limited – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. order for fresh assessment under law. (Para 1 , 2 , 11) |
| 2. challenge of assessment order under income tax act. (Para 3 , 4) |
| 3. violation of mandatory process by revenue. (Para 5 , 6 , 7) |
| 4. assessment proceedings not compliant with natural justice. (Para 8 , 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)
CM APPL 19718/2021
1. Allowed subject to all just exceptions.
2. Accordingly, the application stands disposed of.
W.P.(C) 6223/2021
3. The petition has been heard by way of video conferencing.
4. Present writ petition has been filed challenging the assessment order dated 11th June, 2021 passed by respondent no.1/National Faceless Assessment Centre, Delhi under Section 143(3) read with Section 144B and the accompanying notice of demand issued under Section 156 as well as notice for initiating penalty proceedings under Section 270A and 271AAC(1) of the Income Tax Act, 1961 [for short `the Act'] for assessment year 2018-19.
5. Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of opportunit
Assessment orders must be issued in compliance with procedural requirements, including mandatory draft orders and show cause notices to uphold principles of natural justice.
Violation of Section 144B of the Income Tax Act, 1961 and the principles of natural justice in the assessment proceeding.
The court reaffirmed that assessments must comply with statutory procedures to ensure natural justice, nullifying orders that do not adhere to the stipulated process outlined in Section 144B of the I....
Violation of Section 144B of the Income Tax Act and principles of natural justice.
Tax assessments must adhere to statutory procedures to uphold principles of natural justice, specifically the requirement for a draft assessment order as per Section 144B of the Income Tax Act.
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....
A writ petition is maintainable in cases of violation of natural justice, even when an appeal exists, especially concerning mandatory procedures outlined in statutory law.
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 procedures under the Income Tax Act for show cause notices and draft assessments must be followed to ensure natural justice; failure to comply renders the assessment order invalid.
Taxation - Show cause notice - Faceless assessment - No prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as ma....
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