Back
BHARGAV D. KARIA, NIRAL R. MEHTA
Gryphon Ceramics Private Limited – Appellant
Versus
Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer – Respondent
JUDGMENT :
Bhargav D. Karia, J.
1. Heard learned advocate Mr. Manish J. Shah for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent no.1.
2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of respondent. Having regard to the controversy in narrow compass, with the consent of learned advocates for the respective parties the matter is taken up for hearing.
3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the Assessment Order dated 20.09.2021 for the Assessment Year 2018-19 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short “the Act”) along with the demand notice under Section 156 of the Act on the ground that the petitioner has not been provided opportunity of hearing through video conference.
4. Therefore, We entertain this petition on the limited ground of breach of principles of natural justice and other facts are not narrated in detail.
5. The petitioner filed the return of income for the Assessment Year 2018–19 declaring income of Rs.19,107/- being the bank interest. The case of the petiti
The court established that adherence to natural justice is essential, particularly the right to a fair hearing, which was not upheld in this case.
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
The obligation of the respondent to consider the request for grant of personal hearing under Section 144B (7) and the violation of the principle of natural justice led to setting aside the assessment....
The court ruled that failure to provide a personal hearing in faceless assessment violated principles of natural justice, necessitating the setting aside of the assessment order and remanding the mat....
The court emphasized the necessity of granting a personal hearing when requested, highlighting the importance of natural justice in legal proceedings.
Violation of principles of natural justice in assessment proceedings.
The court emphasized the necessity of granting a personal hearing when requested, highlighting the importance of natural justice in legal proceedings.
The court emphasized the necessity of adhering to principles of natural justice, particularly the right to a personal hearing, in tax assessment proceedings.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
