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DELHI HIGH COURT
MANMOHAN, DINESH KUMAR SHARMA
Anil Sachdeva – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
Manmohan, J. (Oral)
1. Present writ petition has been filed challenging the notice dated 31st March, 2021 issued under Section 148 of Income Tax Act, 1961 (hereinafter referred to as `the Act').
2. Learned Counsel for the Petitioner states that the sanction was granted by sanctioning authority on 31st March, 2021 at 4:21 PM on the proposal sent by the Assessing Officer, on the same day. He further states that the impugned notice under Section 148 of the Act was issued at 05:51 PM on the same day. He states that sanction has been granted without application of mind in a mechanical exercise of power without affording opportunity of hearing to the petitioner/assessee.
3. Learned counsel for the respondents raises preliminary objection on the maintainability of the present writ petition. He states that the present writ petition is liable to be dismissed as the petitioner has not filed any objection with the Assessing Officer prior to the filing the present writ petition. In support of his submission, he relies on the judgment of the Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer, (2003) 259 ITR 19 (SC).
4. In rebuttal , learned counsel for the pe
The main legal point established in the judgment is that a writ petition challenging a notice under Section 148 of the Income Tax Act is not maintainable if the petitioner has not followed the proced....
The assessing officer is bound to dispose of the objections filed by the noticee before proceeding with the assessment after issuing a notice under Section 148 of the Income Tax Act.
The assessing officer must dispose of objections to a Section 148 notice with a speaking order before further assessment proceedings can continue.
The assessment order issued under Section 148 was set aside for violating procedural requirements established by the Supreme Court, emphasizing the necessity for the Assessing Officer to address obje....
The failure to provide adequate opportunity to respond in tax assessment proceedings constitutes a violation of natural justice, necessitating the quashing of the assessment order.
Violation of the principle of natural justice due to lack of reasonable time to file objections to the reasons furnished by the Respondents
Active participation in reassessment proceedings without objecting to the impugned notice may lead to dismissal of a challenge to the final assessment order.
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