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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Shree Amba Industries – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. details of the property transaction and its assessment. (Para 4 , 6) |
| 2. request for personal hearing under the act. (Para 5) |
| 3. court observes the lack of personal hearing. (Para 7 , 8) |
| 4. set aside impugned order; grant personal hearing. (Para 9) |
| 5. writ petition disposed of with directions. (Para 10 , 11) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J.: (ORAL)
CM APPL. 55761/2022
1. Allowed, subject to just exceptions.
W.P.(C) 17476/2022 and CM APPL. 55760/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Ruchir Bhatia accepts notice on behalf of the respondents/revenue.
3. In view of the order that we propose to pass, Mr Bhatia says that no counter-affidavit is required to be filed, at this juncture. Accordingly, with the consent of counsel for the parties, the writ petition is taken up for final hearing and disposal, at this stage itself.
4. This writ petition is directed against assessment order dated 26.09.2022 passed by respondent no.1 under Section 143(3), read with Section 144B of the Income Tax Act, 1961 [in short, "the Act"]. Besides this, challenge is also laid to th
The failure to grant a personal hearing as mandated under the Income Tax Act invalidates the assessment order, ensuring due process for taxpayers.
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Compliance with natural justice principles under Section 144B is mandatory, necessitating personal hearing opportunities when variances in assessment orders are proposed.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
The main legal point established in the judgment is the right of the petitioner to prefer an appeal with the Commissioner of Income Tax (Appeals) and the grant of a stay on any precipitate action aga....
Point of Law : In a case where a variation is proposed in draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to assessee by servi....
The failure to provide a personal hearing under Section 144B leads to invalidation of the assessment order, emphasizing the revenue's obligation to consider such requests.
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