Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Rajeshkumar Chhanalal Patel – Appellant
Versus
Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income Tax Officer – Respondent
JUDGMENT :
PRANAV TRIVEDI, J.
1 Heard Mr.Manish J. Shah, learned advocate for the petitioner and Mr.Varun Patel, learned Senior Standing Counsel for the respondent.
2 Rule returnable forthwith. Learned Senior Standing Counsel Mr.Varun Patel, waives service of notice of rule for and on behalf of the respondent. Having regard to the controversy involved in this petition, with consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing.
3 By this petition under Article 226 of the Constitution of India, the petitioner has challenged and prayed to quash and set aside the Assessment Order issued under Sec.143(3) read with Sec.144B of the INCOME TAX ACT , 1961 (for short ‘the Act’) and Demand Notice issued under Sec.156 of the Act, both dated 29.03.2022 for the Assessment Year 2013-14.
4 The brief facts of this case are as under:
4.1 The petitioner is a proprietor and engaged in the business of wholesale trading of gold and silver bars. The petitioner had filed its return of income under Sec.139(1) of the Act on 14.03.2022 declaring income of Rs.09,02,500/-. Subsequently, a notice under Sec.148 of the Act was issued on 30.03.2021 and was duly
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 principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
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 right to a personal hearing in tax assessments is fundamental, and failure to provide it constitutes a breach of natural justice.
Violation of principles of natural justice in assessment proceedings.
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....
Assessment orders must adhere to principles of natural justice, including granting personal hearing as per statutory requirements.
Assessments without proper prior notice and opportunity to be heard violate natural justice principles as mandated under Section 144B of the Income Tax Act.
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
