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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Nidhi Bindal – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenge to procedural validity of notices (Para 1) |
| 2. complaint on insufficient notice period and lack of consideration for submitted reply (Para 2 , 3 , 4) |
| 3. court's requirement for adherence to statutory provisions in proceedings (Para 5 , 6) |
| 4. ruling to set aside impugned orders and mandate proper consideration of evidence (Para 7) |
JUDGMENT
Manmohan, J. (Oral)
C.M.No.37116/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.12363/2022 & C.M.No.37115/2022
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 (`the Act), order dated 30th March, 2022 passed under Section 148A(d) of the Act and the impugned notice dated 30th March, 2022 issued under Section 148 of the Act by the Respondent No.1 for the assessment year 2015-16.
2. Learned counsel for the Petitioner states that the impugned notice dated 19th March, 2022 has been issued in contravention of Section 148A(b) of the Act as it required the Petitioner to file reply by 25th March, 2022 i.e. within six days despite the fact that Section 148A(b) mandatori
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.
Statutory rights require a minimum seven-day response period under Section 148A(b) of the Income Tax Act, which was violated in this case.
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....
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.
The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.
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.
Notice issued without granting statutory time to respond violated the principles of natural justice, rendering the order invalid.
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.
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