Back
DELHI HIGH COURT
SANJEEV SACHDEVA
MS Wing Flow Constructions Pvt. Ltd. – Appellant
Versus
New Delhi Municipal Council AMP ANR – Respondent
| Table of Content |
|---|
| 1. challenge to demand notices regarding property tax (Para 2) |
| 2. disputed service of notices and assessment procedures (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 3. court's directions for re-assessment and withdrawal of attachment (Para 9 , 10 , 11 , 12) |
| 4. final conclusion and order disposition (Para 13 , 14) |
JUDGMENT
Sanjeev Sachdeva, J. (Oral)--The hearing was conducted through video conferencing.
2. Petitioner impugns demand notices dated 25.02.2020, 04.03.2021, warrants of attachment dated 09.04.2021 and assessment orders pursuant to which demand notices have been raised in respect of property numbers G-43, 26, 76, 68/91, G-Block, Connaught Place, New Delhi having property ID P-5371.
3. Learned counsel for petitioner submits after the initial notice of 29.03.2003, petitioner was not served with the alleged notices under Section 72 of the NDMC Act or the assessment order dated 17.02.2017.
4. Learned counsel submits that since the notices were not served, petitioner did not have any opportunity of producing the requisite material to show the actual rent received by the petitioner or file objections to the said notices.
5. This is disputed by learned counsel for respondent
Point of law : On petitioner furnishing the proof of deposit of the said amount with the respondent, the Manager, Central Bank of India shall lift attachment of the said account.
Point of law: On petitioner furnishing the proof of deposit of the said amount with the respondent, the Manager, Central Bank of India shall lift attachment of the said account
The assessing authority must consider submitted objections before amending the assessment list, ensuring compliance with statutory obligations and providing fair opportunity for hearing.
Taxation - Assessment - Impugned order is not sustainable as same has been passed contrary to sub-section (2) of Section 72.
Quash of Assessment – Demand notice - Order records to the contrary that no response has been received from the recorded owner with regard to the said notice.
A party must be given a fair opportunity to present objections and evidence before an assessment decision is made.
The necessity of a fair hearing is paramount, particularly when external circumstances, like a nationwide lockdown, impede a party's compliance with procedural requirements.
The court emphasized the need for a fair assessment process and proper adherence to legal procedures when imposing retrospective tax liabilities.
The court emphasized the significance of considering objections and relevant documents filed by the petitioner in the assessment process, leading to the decision to set aside the impugned assessment ....
Ex-parte order set aside - Matter is remitted to the Assessing authority to pass a fresh assessment order after giving an opportunity of hearing to the petitioner.
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
