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DELHI HIGH COURT
SANJEEV SACHDEVA
Amit Nagpal – Appellant
Versus
BSES Yamuna Power Limited – Respondent
| Table of Content |
|---|
| 1. petitioner challenges assessment order. (Para 1) |
| 2. lack of notice and violation of natural justice. (Para 2 , 3) |
| 3. respondent's willingness to rectify procedural issues. (Para 4 , 5) |
| 4. set aside assessment; fresh notice and hearing. (Para 6 , 7 , 8) |
| 5. petition allowed; rights of parties reserved. (Para 9) |
JUDGMENT
Sanjeev Sachdeva, J. (ORAL)--Petitioner impugns assessment order dated 24.11.2021 and the consequential bill dated 24.11.2021.
2. Learned counsel for the petitioner submits that no show cause notice was given to the petitioner and the advisory notice itself was bereft of any reasoning or material.
3. He submits that advisory notice was given on 13.09.2021 requiring the petitioner to respond by 17.09.2021. He submits that the impugned order dated 24.11.2021 relies on a lab report dated 01.10.2021 which came into existence after the reply was filed and in view of the above there is a clear violation of the principles of natural justice.
4. Issue notice. Notice is accepted by learned counsel for the respondent.
5. Learned counsel for the respondent without prejudice submits that as a technical plea is being raised by the petitioner, respondents are
The court reinforced that the principles of natural justice require that parties be given notice and opportunity to respond before adverse decisions are made.
Violation of principles of natural justice due to reliance on evidence created after the petitioner's reply constitutes a procedural irregularity.
Procedural fairness mandates that parties be given adequate notice and opportunity to respond before adverse administrative decisions are made.
Breach of principles of natural justice leading to the quashing of assessment order, notice of demand, and penalty notice.
Premature issuance of an assessment order before the response period violates natural justice, leading to the quashing of the order and remand for proper adjudication.
A breach of principles of natural justice warrants setting aside an assessment order and notices, allowing for a de novo exercise by the Assessing Officer.
The impugned assessment order, passed without allowing the petitioner to respond within the given time frame and in light of technical glitches preventing the petitioner from filing objections, was n....
Procedural fairness requires clear communication of discrepancies and an opportunity for defense in tax assessment processes.
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
The necessity of issuing a show cause notice cum draft assessment order before making any upward revision in income for assessment under the Income Tax Act, 1961.
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