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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Ravinder Kaur Khurana – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge to income tax notice and orders (Para 1) |
| 2. violation of natural justice principles (Para 2 , 3) |
| 3. respondent's argument on adjournments (Para 4) |
| 4. court's view on time for reply (Para 5) |
| 5. legal provisions regarding response time (Para 6) |
| 6. quashing of order and remand to assessing officer (Para 7) |
JUDGMENT
Manmohan, J. (Oral):
1. Present writ petition has been filed challenging the notice dated 19th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), corrigendums dated 29th March, 2022 and 31st March, 2022, order dated 6th April, 2022 issued under Section 148A(d) of the Act as well as the reassessment notice dated 6th April, 2022 issued under Section 148 of the Act for the Assessment Year 2015-16.
2. Learned counsel for the petitioner states that the impugned order has been passed in violation of the principles of natural justice as it has been passed without considering the reply as well as the supporting documents filed by the petitioner to the show cause notice dated 19th March, 2022. He states that even though the petitioner had filed her detailed reply on 6th April, 2022 at 4:17 P.M. afte
The Assessing Officer must consider the taxpayer's reply before issuing orders under the Income Tax Act, ensuring compliance with principles of natural justice.
Section 148A(b) permits the Assessing Officer to suo moto provide upto thirty days period to an assessee to respond to the show cause notice.
The Income Tax Officer failed to comply with mandatory response time requirements, violating the petitioner's right to due process under the Income Tax Act.
Petitioners are entitled to adequate time to respond to tax notices, and minimal delays in requests for adjournments, especially for residents abroad, should not result in dismissal of rights.
Assessing Officers must consider submissions from assessee under Section 148A(d) before issuing notices under Section 148 of the Income Tax Act; failing to do so invalidates the notice.
Section 148A advisedly uses the expression ‘enquiry’.
The main legal point established in the judgment is the right of the assessee to adequate time to respond to the Show Cause Notice and the exclusion of the period given to the assessee in computing t....
Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 14....
The court affirmed that taxpayers are entitled to adequate time to respond to notices under the Income Tax Act, and failure to consider timely responses constitutes a violation of statutory duties.
The court ruled that an assessment order issued without observing due process and the principles of natural justice is invalid, necessitating a fresh assessment.
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