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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Saawariya Impex Private Limited – Appellant
Versus
National E-Assessment Center Delhi – Respondent
| Table of Content |
|---|
| 1. petition against assessment order under income tax act. (Para 2) |
| 2. petitioner's claim of procedural flaws in assessment. (Para 3 , 4 , 5) |
| 3. respondent's defense of adherence to natural justice. (Para 6) |
| 4. mandatory requirements for show cause notice under section 144b. (Para 7 , 8 , 9 , 10 , 11) |
| 5. assessment order set aside for procedural non-compliance. (Para 12) |
| 6. writ petition disposed with directions. (Para 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 03rd April 2021 passed under Section 143(3) read with Section 143(3A) and 143(3B) of the Income Tax Act, 1961 [the Act] as well as the disputed demand raised under Section 156 of the Act, along with all consequent proceedings thereto.
3. Learned counsel for the Petitioner states that the Impugned assessment order passed is jurisdictionally flawed and bad in law since it is violative of the mandatory and binding natural justice requirements stipulated in faceless assessment scheme and relevant CBDT instructions.
4. He emphasises that no mandatory valid show cause notice as well a
Mandatory issuance of a show cause notice and draft assessment order under Section 144B of the Income Tax Act is critical; failure to comply voids the assessment.
Procedural due process in tax assessments requires adherence to statutory mandates, including the issuance of show cause notices, failure of which invalidates the assessment order.
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....
The central legal point established in the judgment is the mandatory requirement of issuing a prior Show Cause Notice and draft assessment order before passing the final assessment order under the Fa....
Non-issuance of mandatory Show Cause Notice in faceless assessments violates principles of natural justice, rendering such assessment orders invalid under the Income Tax Act.
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....
The court held that an assessment order is invalid if not preceded by a show cause notice, as required by Section 144B of the Income Tax Act.
Assessment orders under Section 144B of the Income Tax Act require prior issuance of a show cause notice and draft order; failure to comply violates natural justice.
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