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DELHI HIGH COURT
RAJIV SHAKDHER, MINI PUSHKARNA
Empire Trading Company – Appellant
Versus
Income Tax Officer Ward 29(1) – Respondent
| Table of Content |
|---|
| 1. conclusion and termination of the writ petition. (Para 1 , 17 , 18) |
| 2. procedure to notify partners and provide material for defense. (Para 2 , 3 , 4 , 11 , 12 , 14) |
| 3. allegations against the petitioner regarding accommodation entries. (Para 5 , 6 , 7 , 8) |
| 4. flaws in the petition's framing and decision to set aside order. (Para 9 , 10 , 13) |
| 5. opportunity for partners to present objections post-assessing officer's decision. (Para 15 , 16) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (ORAL):
CM No.38313/2022
1. Allowed, subject to just exceptions.
W.P.(C) 12641/2022 & CM No.38312/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. We find from the record, that a formal notice has not been issued in the writ petition.
3. Issue notice.
3.1. Mr Shailendra Singh accepts notice on behalf of the respondent.
4. In view of the direction that we propose to pass, Mr Shailendra Singh says that a counter-affidavit need not be filed in the matter.
5. The substantive prayer made in the writ petition reads as follows:
"(a) Allow the present Writ Petition and issue any writ, order or direction in the nature of c
Notices issued to a dissolved partnership firm under the Income Tax Act were set aside for failure to provide requisite material to the parties, highlighting the necessity of upholding natural justic....
The court established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
The central legal point established in the judgment is that reassessment proceedings cannot be triggered based on unsubstantiated allegations, and the court has the authority to set aside the impugne....
The principle of natural justice and due process requires the Assessing Officer to provide requisite material and accord personal hearing before carrying out proceedings de novo.
The principle of natural justice and fair procedure requires the Assessing Officer to provide the petitioner with all relevant material/information and the opportunity to respond before taking furthe....
Non-application of mind by the Assessing Officer in adding the repayment of loan to the loan amount received from unrelated parties.
Procedural fairness and compliance with notice requirements are essential in the assessment process under the Income Tax Act.
The importance of the petitioner's response to the notice issued under Section 148A(b) of the Income Tax Act and the granting of a personal hearing.
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