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DELHI HIGH COURT
MANMOHAN, SUBRAMONIUM PRASAD
Rajeev Sadh – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenge to notice under income tax act. (Para 1) |
| 2. objections not adjudicated before further actions. (Para 2 , 3) |
| 3. requirement to decide objections before proceeding. (Para 4 , 5) |
| 4. remand for proper adjudication of objections. (Para 6 , 7) |
JUDGMENT
Manmohan, J. (Oral):
1. Present writ petition has been filed challenging the notice dated 30th March, 2021 issued under Section 148 of the Income Tax Act, 1961 (for short `the Act'), assessment order, demand notice and penalty notice dated 31st March, 2022 for the Assessment Year 2017-18.
2. Learned counsel for the Petitioner states that the objections dated 17th March, 2022 in response to reasons to believe dated 15th March, 2022 were duly lodged on the portal; but the respondents have till date not adjudicated upon the same and have proceeded straightway to issue show cause notice for variation on 25th March, 2022 and have issued notice of demand dated 31st March, 2022.
3. On the last date of hearing, learned counsel for the respondents had taken time to obtain instructions. Today, learned counsel for the respondents admits that the objections dated 17th March, 2022 were not disposed of by the respondents.
The assessing officer must dispose of objections to a Section 148 notice with a speaking order before further assessment proceedings can continue.
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 address objections raised by taxpayers in a speaking order when issuing notices under Section 148 of the Income Tax Act.
A writ petition challenging the reopening of assessment under the Income Tax Act is premature if the petitioner has not filed prior objections before the Assessing Officer.
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.
The writ petition challenging a reassessment notice is premature if the petitioner has not filed objections before the Assessing Officer, as mandated by Supreme Court precedent.
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....
Violation of the principle of natural justice due to lack of reasonable time to file objections to the reasons furnished by the Respondents
The court established that an assessment order must consider the taxpayer's responses as part of the mandatory procedure required by law, failure of which renders the order invalid.
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