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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Bharat Agro Overseas (India) – Appellant
Versus
ACIT Circle 34(1) – Respondent
| Table of Content |
|---|
| 1. court's direction on procedural fairness (Para 2 , 3 , 6 , 7 , 11) |
| 2. challenge to assessment notices regarding identity (Para 4 , 8) |
| 3. arguments regarding material provided for assessments (Para 5 , 9 , 10) |
| 4. final order and closure of applications (Para 12) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (ORAL):
CM No.55643/2022
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing.
W.P.(C) 17455/2022&CM No.55642/2022[Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Puneet Rai accepts notice on behalf of the respondents/revenue.
3. In view of the direction that we intend to pass, Mr Rai says that a counter-affidavit need not be filed. With the consent of the learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself.
4. Challenge in this writ petition is laid to notice dated 23.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961 [in short "Act"] concerning Assessment Year (AY) 2013-2014. Besides this, the petitioner has also assailed th
The court established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
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 court emphasized the importance of considering the petitioner's reply and according a personal hearing before passing an assessment order under the Income Tax Act, 1961.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
The importance of factual accuracy in the Assessing Officer's assumptions and the requirement to grant a fair opportunity for a personal hearing influenced the court's decision.
The court emphasized the requirement to grant a minimum of seven days to respond to a notice under the Income Tax Act and the obligation to furnish material available with the Assessing Officer to th....
The court emphasized the importance of providing a fresh opportunity to the petitioner to respond to the notice under Section 148A(b) of the Income Tax Act, 1961, and the requirement for the Assessin....
The failure to consider the petitioner's reply and grant a hearing led to the setting aside of the assessment order and the direction for a fair hearing and speaking order by the Assessing Officer.
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.
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