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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Interglobe Enterprises Private Limited – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order under income tax act (Para 1 , 2) |
| 2. arguments on legality and maintainability of the writ (Para 3 , 4) |
| 3. requirements of the faceless assessment scheme (Para 5 , 6 , 7 , 8) |
| 4. setting aside of assessment order and directions for compliance (Para 9 , 10) |
JUDGMENT
Manmohan, J.: (Oral)--The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the assessment order under Section 143(3) read with Section 143(3A) and 143(3B) dated 09th April, 2021 and the accompanying notice of demand under Section 156 of the Income Tax Act, 1961 (for short `Act') in the case of the petitioner for Assessment Year [AY] 2018-19 passed by the Respondent.
3. Learned counsel for the Petitioner states that the impugned order and the accompanying notice issued by the Respondents are patently illegal, bad in law, passed without application of mind and against the principles of natural justice. Learned counsel for petitioner submits that the impugned assessment order has been finalized without issuing prior notice as well as draft assessment order and without affording an opportunity of being heard to the petiti
Mandatory procedures must be followed in tax assessments, ensuring that parties are given prior notice and opportunity for a hearing to uphold principles of natural justice.
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....
The central legal point established in the judgment is the mandatory requirement of issuing a prior show cause notice and draft assessment order under the Faceless Assessment Scheme as stipulated in ....
Assessment orders under the Income Tax Act must comply with mandatory procedural requirements, including issuing a show-cause notice and draft assessment order, to uphold principles of natural justic....
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 Faceless Assessment Scheme mandates issuance of prior show cause notice and draft assessment order, and failure to comply invalidates the assessment order, upholding 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.
Violation of the principle of natural justice and mandatory procedure under the 'Faceless assessment Scheme' and Section 144B of the Income Tax Act, 1961 renders the assessment order, demand notice, ....
Taxation - Assessment order - Notice - No prior show cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedu....
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.
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