Hardev Singh VS Income Tax Officer Ward 62(1), Delhi - 2022 Supreme(Del) 585

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....

Aten Capital Private Limited VS Assistant Commissioner Of Income Tax, Circle 1(1), Delhi - 2022 Supreme(Del) 587

Section 148A advisedly uses the expression ‘enquiry’.

Nidhi Bindal vs Income Tax Officer

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.

Peeyush Kumar Aggarwal vs Income Tax Officer

The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.

Kautilya Finance B.V. vs Assistant Commissioner of Income Tax

Reassessing without a hearing contravenes natural justice principles; proceedings must ensure opportunities for taxpayer representation.

Ernst and Young U.S. LLP vs Assistant Commissioner of Income-Tax, Circle International, Taxation 1-2-2

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.

Lalit Kumar Poddar vs Income Tax Officer

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.

Mustafa Huseni Chunawala VS Union of India - 2022 Supreme(Cal) 1300

Ravinder Kaur Khurana vs Assistant Commissioner of Income Tax

The Assessing Officer must consider the taxpayer's reply before issuing orders under the Income Tax Act, ensuring compliance with principles of natural justice.

Meenu Chaufla vs Income Tax Officer

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.