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DELHI HIGH COURT
MANMOHAN, DINESH KUMAR SHARMA
Jindal Realty Limited – Appellant
Versus
National Faceless Assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and notices (Para 1) |
| 2. lack of show cause notice deprives rights (Para 2 , 3) |
| 3. mandatory nature of show cause notices (Para 4 , 5 , 6 , 7) |
| 4. remand for issuance of proper notices (Para 8) |
| 5. disposal of petition without merit evaluation (Para 9) |
JUDGMENT
Manmohan, J. (Oral)
C.M.No.19193/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.6349/2022 & C.M.No.19192/2022
1. Present writ petition has been filed challenging the assessment order dated 23rd March, 2022 passed under Section 147 read with Sections 144/144B of the Income Tax Act, 1961 (hereinafter referred to as the `Act') as well as the demand notice and penalty notice both dated 23rd March, 2022 for the Assessment Year 2015-16. Petitioner further seeks a direction to restrain the respondent from giving effect to/proceed further pursuant to the impugned assessment order, the demand notice as well as penalty notice all dated 23rd March, 2022.
2. Learned counsel for the Petitioner states that the Respondent did not issue any draft assessment order and show cause notice under Section 144B(xvi)(b) of the Act to the
A writ petition is maintainable in cases of violation of natural justice, even when an appeal exists, especially concerning mandatory procedures outlined in statutory law.
Mandatory procedures under the Income Tax Act for show cause notices and draft assessments must be followed to ensure natural justice; failure to comply renders the assessment order invalid.
Violation of the principle of natural justice renders the availability of an appellate remedy irrelevant.
Violation of the principle of natural justice and mandatory procedure under the 'Faceless assessment Scheme' and Section 144B of the Income Tax Act, 1961 renders the assessment order, demand notice, ....
Assessment orders issued without mandatory show-cause notice violate principles of natural justice, making them non est, despite the availability of an appellate remedy.
Taxation - Show cause notice - Faceless assessment - No prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as ma....
Mandatory procedures must be followed in tax assessments, ensuring that parties are given prior notice and opportunity for a hearing to uphold principles of natural justice.
Assessment orders under Section 144B of the Income Tax Act require prior issuance of a show cause notice and draft order; failure to comply violates natural justice.
Taxation - Assessment order - No prior show cause notice as well as draft assessment order have been issued, there is a violation of principles of natural justice as well as mandatory procedure presc....
Assessment orders must be issued in compliance with procedural requirements, including mandatory draft orders and show cause notices to uphold principles of natural justice.
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