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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Meenu Chaufla – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. writ petition challenging order under section 148a(d) (Para 1) |
| 2. petitioner's request for adjournment and its validity (Para 2 , 3) |
| 3. duty of assessing officer to consider submissions (Para 4 , 5 , 6 , 7) |
| 4. set aside the impugned order and notice (Para 8) |
| 5. disposition of writ petition and applications (Para 9) |
JUDGMENT
Manmohan, J. (Oral)--Present writ petition has been filed challenging the Order dated 30th March, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as `the Act') by Respondent and notice dated 31st March, 2022 issued under Section 148 of the Act for the assessment year 2018-19.
2. Learned Counsel for the Petitioner states that a Show Cause Notice under Section 148A(b) of the Act was issued to the Petitioner on 17th March, 2022 and the Petitioner was directed to file its reply by 24th March, 2022. He states that an application for adjournment was filed by the petitioner on 18th March, 2022 requesting the Respondent to grant time till 27th March, 2022 for filing the submission in response to the aforesaid notice. He states that submission was filed on 27th March, 2022 by way of email, as the online submission po
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.
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.
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....
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.
Notice issued without granting statutory time to respond violated the principles of natural justice, rendering the order invalid.
Statutory rights require a minimum seven-day response period under Section 148A(b) of the Income Tax Act, which was violated in this case.
Minimum time of seven days to be granted to the Assessee to file its reply to the show cause notice under Section 148A(b) of the Income Tax Act, 1961.
A time extension request must be honored to ensure fair administrative procedure under income tax regulations.
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.
The court emphasized the importance of procedural fairness, stating that petitioners must timely seek necessary information to avoid ex-parte orders, maintaining that delays can lead to adverse legal....
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