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DELHI HIGH COURT
RAJIV SHAKDHER, JASMEET SINGH
Omkar Nath – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. writ petition against assessment order (Para 1 , 2) |
| 2. natural justice principles in assessments (Para 3) |
| 3. set aside flawed assessment and notices (Para 4 , 5) |
| 4. disposal of the writ petition (Para 6) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)--This writ petition is directed against the assessment order dated 07.06.2021, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short `the Act'). The impugned assessment order concerns the assessment year (AY) 2018-2019.
1.1. Besides this, challenge has also been laid to the notice of demand dated 07.06.2021, issued under Section 156 of the Act, as well as notice issued for initiation of penalty proceedings under Section 270A of the Act.
2. Being aggrieved, the petitioner has approached this Court by way of the instant writ petition.
2.1. On 07.07.2021, upon notice being issued in the writ petition, the operation of the impugned assessment order dated 07.06.2021 was stayed.
2.2. On the same date i.e., 07.07.2021, while issuing notice, in paragraph 5 of the said order, the grounds on which, according to the petitioner, the impugned assessment or
Compliance with natural justice principles under Section 144B is mandatory, necessitating personal hearing opportunities when variances in assessment orders are proposed.
Point of Law : In a case where a variation is proposed in draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to assessee by servi....
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....
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.
The court held that failure to grant a personal hearing, when requested, violates principles of natural justice, rendering the assessment order invalid under Section 144B.
Failure to grant an opportunity of personal hearing as required under Section 144B(7) constitutes a violation of the principles of natural justice and the mandatory procedure under the Faceless Asses....
Failure to grant a personal hearing in tax assessments, as required under Section 144B of the Income Tax Act, renders such assessments non-est in law.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
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.
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