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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Charu Chains and Jewels Pvt. Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. basis for assessment and loans (Para 5 , 6) |
| 2. request for information not fulfilled (Para 8 , 10) |
| 3. timeframe for passing orders (Para 12 , 13) |
| 4. requirement to provide underlying material (Para 14 , 16) |
| 5. set aside orders and next steps defined (Para 17 , 18) |
| 6. disposition of the petition and closing (Para 19 , 20 , 21) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J.: (ORAL)
CM APPL. 56129/2022
1. Allowed, subject to just exceptions.
W.P.(C) 17577/2022 & CM APPL. 56128/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Sanjay Kumar accepts notice on behalf of the respondent/revenue.
3. In view of the directions that we intend to pass, Mr Kumar says that counter-affidavit is not required to be filed.
4. Therefore, with the consent of counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself.
5. This writ petition is directed against the order dated 25.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "the Act"] and the consequential notice of even date i.e., 25.07.2022 issued under Section 148 of the
The assessing officer must supply underlying material for assessment proceedings, and timelines for orders under Section 148A(d) may be extended based on nature of responses.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
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 established that failure to supply information required for assessment invalidates the reassessment notice, supporting due process in tax proceedings.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
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.
The court emphasized the importance of correct premise, sharing of relevant information, and clear understanding of the provisions of the Income Tax Act, 1961 in reassessment proceedings.
The importance of timely assertion and the requirement for verification and personal hearing before passing an assessment order under the Income Tax Act.
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....
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