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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Sujan Builders Private Limited – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenging tax reassessment orders (Para 1 , 2 , 3) |
| 2. petitioner's arguments on compliance (Para 4 , 5 , 6) |
| 3. court's evaluation of disclosure (Para 7) |
| 4. order for reassessment and reply (Para 8) |
| 5. disposition of the petition (Para 9) |
JUDGMENT
Manmohan, J. (Oral):
CM APPL. 35473/3033 (for exemption)
Allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) 11872/2022 and CM APPL. 35472/2022 (for stay)
1. Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 (`the Act') as well as the notice issued under Section 148 of the Act both dated 30th July, 2022 for the Assessment Year (AY) 2017-18.
2. Learned counsel for the petitioner states that the petitioner is a company engaged in the business of sale and purchase of properties and it had filed its return of income on 15th January, 2018 for the AY 2017-18 declaring an income of Rs.16,36,874/-. She states that the Petitioner was issued a letter dated 25th May, 2022 in terms of the judgment of the Supreme Court in the case of Union of India v. Ashish Agarwal Civil Appeal No. 3005/2022 providing the information on t
Court emphasized that reassessment notices must consider all disclosures made by the taxpayer, reaffirming the principle of natural justice when reviewing prior returns.
The issuance of a reassessment notice must adhere to principles of natural justice, including consideration of all relevant submissions by the assessee.
Reassessment under Income Tax must be based on tangible evidence, not mere change of opinion; failure to consider a party's arguments is a procedural lapse warranting remand.
Natural justice is violated when a party is not given a chance to explain their case before adverse decisions are made in tax reassessment processes.
Notices under Income Tax Act must contain clear allegations to allow adequate defense, failing which they may be set aside.
The court emphasized the importance of providing all necessary annexures and directed the Petitioner to re-supply its reply with annexures to the Assessing Officer within a week, in accordance with t....
The assessment proceedings were challenged successfully due to the reliance on incorrect factual basis, highlighting the necessity of maintaining proper records in tax assessments.
The Assessing Officer must consider the reply of the Assessee before issuing an order under Section 148A(d), failing which it violates natural justice.
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....
Section 149 reads as no notice under section 148 shall be issued for relevant assessment year.
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