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DELHI HIGH COURT
MANMOHAN, DINESH KUMAR SHARMA
Sita Ram – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenge of notice under income tax act. (Para 1 , 2) |
| 2. arguments regarding procedural validity. (Para 3 , 5 , 6) |
| 3. court's view on maintainability and objections. (Para 7 , 8) |
| 4. dismissing the writ petition with liberty to object. (Para 9) |
JUDGMENT
Manmohan, J. (Oral)--Present writ petition has been filed challenging the notice dated 31st March, 2021 issued by respondent no.2 under Section 148 of Income Tax Act, 1961 (hereinafter referred to as `the Act').
2. Admittedly, the impugned notice was not only signed, but also issued on the same day i.e. 31st March, 2021. An SMS was sent to the petitioner informing of the notice which was received by the petitioner-assessee on 01st April, 2021.
3. Learned counsel for the petitioner states that in the present case, the approval/sanction by the Additional CIT, supplied by the NFAC, has been issued manually, without DIN and bears manual signatures, and as such should be treated as invalid. In support of his contention, he relies upon the Circular No.19/2019 dated 14th August, 2019 issued by Central Board of Direct Taxes. He further states that sanction granted by the sanctioning authority under Section 151 of the Act
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.
Active participation in reassessment proceedings without objecting to the impugned notice may lead to dismissal of a challenge to the final 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
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