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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Subhash Bhatia Huf – Appellant
Versus
Income Tax Officer Ward-47(1) - Delhi – Respondent
| Table of Content |
|---|
| 1. assessment order context and procedure (Para 2 , 3 , 4) |
| 2. immunity of notices from old regime (Para 5) |
| 3. writ petition granted and notices quashed (Para 6 , 7 , 8 , 9) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (ORAL):
CM No.45973/2022
1. Allowed, subject to just exceptions.
W.P.(C) 14932/2022 & CM No.45972/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. The record shows that the assessment order was framed qua the petitioner under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961 [in short, "Act"] on 30.03.2022.
3. The aforementioned assessment order was passed, in the backdrop of notice dated 31.03.2021 issued under Section 148 of the Act [unamended provision].
4. We are informed that Mr Abhishek Maratha, who appears on behalf of the respondents/revenue, was required to obtain instructions with regard to when the aforementioned notice was served on the petitioner. Depending on the date when the notice was served on the petitioner, it would be determined whether the new regime provided under Section 148A of the Act would apply to the petitioner.
4.1. Mr Maratha has o
Notices issued under updated provisions of the Income Tax Act cannot stand when the initial notice was issued under the previous provisions and is valid.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
The main legal point established is that the delay in issuance of a notice beyond the limitation period and the inchoate nature of a digitally signed notice can lead to the quashing of the notice and....
The main legal point established in the judgment is the requirement for the assessing officer to consider the record of earlier assessment years and apply the principle of consistency when the reason....
The principle of consistency in reasons for reopening assessments is crucial in determining the sustainability of notices issued under the Income Tax Act.
Notices issued under the Income Tax Act must provide clear and specific information to the assessee, and vagueness or lack of clarity may lead to their quashing.
Failure to adhere to the directions in the Standard Operating Procedure (SOP) for Assessment Unit, which led to the quashing of the impugned notices and order.
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