Back
DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Ghanshyam Das Gupta – Appellant
Versus
Assistant Commissioner of Income Tax, Central Circle-27, Delhi – Respondent
| Table of Content |
|---|
| 1. petitions challenge assessment orders under various sections. (Para 2) |
| 2. violation of natural justice in assessment process. (Para 3 , 4 , 5) |
| 3. court finds non-compliance with natural justice. (Para 6 , 7) |
| 4. orders set aside; fresh assessment required. (Para 8) |
| 5. writ petitions disposed; order to be uploaded. (Para 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)--The hearing has been conducted through video conferencing.
2. Present writ petitions have been filed challenging the assessment orders under Section 153A and 143(3) of the INCOME TAX ACT 1961 (hereinafter referred to as the `Act'), notices of demand issued under Section 156 of the Act and notices of penalty issued under Section 274 read with Section 271 (1)(c) dated 09th June, 2021 and 10th June, 2021 for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20.
3. Learned counsel for the petitioner states that the impugned assessment orders have been passed in violation of the principles of natural justice and without affording an effective hearing to the petitioner.
4. He further states that the petitioner was entitled to be heard before passing the impugned assessment orders. He
Assessment orders violated principles of natural justice due to lack of opportunity for the petitioner to be heard, warranting remand for fresh consideration.
The court ruled that a valid assessment order under the Income Tax Act requires adherence to statutory procedures, including compliance with natural justice, particularly when external circumstances ....
The court affirmed that a violation of natural justice occurs if a party cannot respond due to circumstances beyond their control, allowing writ intervention despite alternative remedies.
The central legal point established in the judgment is that the Covid-19 pandemic and its impact on the petitioner's ability to respond constituted a violation of the principle of natural justice. Ad....
Assessments without proper prior notice and opportunity to be heard violate natural justice principles as mandated under Section 144B of the Income Tax Act.
Violation of natural justice in administrative proceedings necessitates judicial intervention, and the availability of appeals does not negate this requirement.
Assessment orders must respect natural justice, providing parties an effective opportunity to respond, especially during extraordinary situations like a pandemic.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
Violation of principles of natural justice overrides the availability of an appellate remedy.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
