Back
DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Expert Capital Services Private Limited – Appellant
Versus
National Faceless Assessment Centre – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and demand notices (Para 2 , 3 , 4 , 5 , 6) |
| 2. maintainability of writ despite alternative remedies (Para 8) |
| 3. right to personal hearing under section 144b (Para 9 , 10) |
| 4. orders set aside and remanded for hearing (Para 12 , 13 , 14) |
JUDGMENT
Manmohan, J.: (Oral)--The present petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the assessment order and notice of demand dated 30th April 2021. Petitioner also seeks directions to restrain the Respondent from giving effect to the impugned assessment orders and notices.
3. Learned counsel for the Petitioner states that vide show cause notice- cum-draft assessment order dated 23rd April 2021 respondent set the date of compliance as 26th April, 2021 with a proposal to vary the declared income by making substantial additions on account of unsecured loans of 33 lenders. He states that Petitioner filed objections against the show cause notice within the short time allowed and requested for grant of personal hearing in terms of Section 144B(7)(vii) of the INCOME TAX ACT , 1961 (hereinafter referred to as the `Act') to demonstrate the materi
Failure to provide a personal hearing as required under Section 144B of the Income Tax Act violates principles of natural justice, rendering the assessment order invalid.
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.
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.
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....
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 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 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 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....
The court held that failure to grant a personal hearing, when requested, violates principles of natural justice, rendering the assessment order invalid under Section 144B.
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
