Back
DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Civitech Developers Private Limited – Appellant
Versus
National E-Assessment Centre, New Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order based on procedural fairness. (Para 2 , 3 , 4 , 5 , 6) |
| 2. obligation for respondent to allow personal hearing. (Para 8) |
| 3. court analysis of personal hearing rights under section 144b. (Para 9) |
| 4. respondent must consider requests for personal hearing. (Para 10) |
| 5. assessment order set aside due to denial of hearing. (Para 12 , 13 , 14) |
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 dated 22nd April, 2021 passed by the Respondent under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ( for short "the Act") for Assessment Year 2018-2019.
3. Learned counsel for the Petitioner states that the Petitioner is in the business of real estate projects and during the assessment year 2018-19, the case of the Petitioner was selected for scrutiny through CASS to examine the issue "Income from Real Estate Business".
4. She states that the Petitioner replied to all the notices issued by the Respondent and submitted the evidence. However, subsequently, a show cause notice dated 24th February, 2021, proposing to make ad
The failure to provide a personal hearing under Section 144B leads to invalidation of the assessment order, emphasizing the revenue's obligation to consider such requests.
Point of Law : Taxation - Faceless assessment - Respondent/revenue has been given power to frame standards, procedures and processes for approving the request made for according personal hearing to a....
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.
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 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.
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
