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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Punjab and Sind Bank – Appellant
Versus
National Faceless Assessment Centre – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and notices (Para 2) |
| 2. petitioner's arguments regarding procedural fairness (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 3. court's analysis of personal hearing rights under section 144b (Para 9 , 10 , 11 , 12) |
| 4. final order remanding the matter for personal hearing (Para 13 , 14 , 15) |
JUDGMENT
Manmohan, J.: (Oral)--The hearing has been conducted through video conferencing.
2. Present writ petition has been filed challenging the assessment order dated 22nd June 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [for short `the Act'], notice of demand dated 22nd June 2021 passed under Section 156 of the Act and notice for penalty dated 22nd June 2021 passed under Section 274 read with Section 270A of the Act for the Assessment Year [AY] 2018-19. Petitioner also seeks a direction to restrain the respondents from giving effect to the impugned assessment orders and notices.
3. Learned counsel for the Petitioner states that vide Show Cause Notice dated 22nd April 2021, the Respondent gave the Petitioner very short time to submit its reply, i.e. by 25th April 2021, 23:59 hours.
4. He states that subsequently, the Petit
The court upheld the necessity of granting a personal hearing under Section 144B(7) of the Income Tax Act, emphasizing that natural justice principles must be respected in assessment processes.
A taxpayer's request for a personal hearing under Section 144B must be considered by the revenue authority, and failure to do so violates natural justice, rendering the assessment order null.
The court emphasized the importance of granting the petitioner an opportunity of hearing as required by Section 144B(7) of the Income Tax Act, and held that the failure to do so violated the principl....
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
The court emphasized the obligation of the revenue to consider the request for a personal hearing and to frame standards, procedures, and processes for approving such requests under Section 144B(7) o....
The court ruled that the failure to provide a personal hearing upon request in the faceless assessment process violated principles of natural justice, rendering the assessment order invalid.
The central legal point established in the judgment is the requirement to provide an opportunity of personal hearing to the assessee as per the provisions of Section 144B (7) and the mandatory proced....
Procedural fairness in tax assessment necessitates consideration of an assessee's request for a personal hearing under the Income Tax Act.
Section 144B(7) mandates personal hearing if requested by the assessee, and failure to provide it invalidates the assessment order.
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
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