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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Darshit Ashokbhai Zinzuwadia – Appellant
Versus
Asst. Commissioner of Income Tax, Rajkot – Respondent
JUDGMENT :
(BHARGAV D. KARIA, J.)
Heard learned advocate Mr.S.N.Divatia for the petitioner and learned Senior Standing Counsel Mr.Varun K. Patel for the respondent.
1. Rule, returnable forthwith. Learned Senior Standing Counsel Mr.Varun K. Patel waives service of notice of rule for and on behalf of the respondent.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :
“(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order of assessment dated 17.03.2022 for A.Y.2015-16 passed by the Respondent [Annexure-A (Coll.)].
(b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the notice of demand issued u/s.156 of the Act on 17.03.2022 for Rs. 2,54,90,239/- for A.Y.2015- 16 [Annexure-A (Coll.)].
(c) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the notice for penalty u/s.274 r.w.s 271(1)(C) of the Act issued on 17.03.2022 for A.Y.2015-16
The court emphasized the necessity of adhering to principles of natural justice, particularly the right to a personal hearing, in tax assessment proceedings.
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
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 court established that failure to provide a personal hearing in tax assessments violates natural justice, necessitating the quashing of the assessment order.
Assessment orders must adhere to principles of natural justice, including granting personal hearing as per statutory requirements.
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....
Assessment - Ground of violation of principle of natural justice-not giving adequate and effective opportunity of hearing not made out - series of adjournments were granted on the prayer of the petit....
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