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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Anju Jalaj Batra – Appellant
Versus
National E-Assessment Centre Additional Joint Deputy Assistant Commissiner of Income Tax Office – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and procedures (Para 2 , 3) |
| 2. citing precedent and respondent's arguments (Para 4 , 5) |
| 3. violation of section 144b and natural justice (Para 6 , 7) |
| 4. setting aside the assessment order with liberty to re-assess (Para 8) |
| 5. disposition of the writ petition (Para 9 , 10) |
JUDGMENT
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging assessment order dated 22nd April, 2021 passed by respondent no.1-National Faceless Assessment Center, Delhi under Section 144 read with section 144B of the Income Tax Act, 1961 [for short `the Act'] for assessment year 2018-19. Petitioner seeks to restrain the respondent from giving effect to/proceeding further pursuant to the impugned order as well as demand notice and penalty notice dated 22nd April, 2021.
3. Learned counsel for the petitioner states that the petitioner was issued Notice under Section 142(1) of the Act, to which the petitioner replied and furnished relevant details/explanations. He further states that despite the petitioner's replies, the respondent issued impugned assessment order without issuing a mandatory draft assessment
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.
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.
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 mandatory nature of the provisions under Section 144B(1)(xvi)(b) and 144B(9) of the Income-tax Act, emphasizing the consequences of non-compliance with the procedural requirements.
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 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....
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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