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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Rajkamal Agro Industries – Appellant
Versus
National Faceless Assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. procedure followed in tax assessment challenged. (Para 5) |
| 2. court's emphasis on fairness in trials. (Para 6 , 7 , 8) |
| 3. ruling on quashing assessment order. (Para 9) |
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Hardik Vora for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.
2. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Mehta waives service of notice of rule on behalf of the respondent-State.
4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the Assessment Order passed under section 144 read with section 144D of the Income Tax Act, 1961 [for short ‘the Act’] for Assessment Year 2023-24 passed on 14.03.2025 making addition of Rs. 20,31,39,614/- without considering the submissions and documentary evidence filed by the petitioner.
5. Brief facts of the case are as under:
5.1 The Petitioner is a Partnership Firm engaged in the business of Import and Export of A
The court reinforced the necessity of considering all submitted evidence in tax assessments, emphasizing the principles of natural justice.
Failure to consider submissions in an assessment order constitutes a breach of natural justice, necessitating a remand for fresh consideration.
The assessment order was quashed due to violations of natural justice and failure to follow mandatory procedures under Section 144B of the Income Tax Act.
The assessment order was invalid due to non-compliance with procedural requirements under Section 144B of the Income Tax Act, breaching principles of natural justice.
The court emphasized the necessity for Assessing Officers to consider all relevant documents in assessment proceedings, as failure to do so violates principles of natural justice.
The court ruled that an assessment order issued without adhering to principles of natural justice, specifically the right to be heard, is invalid and must be set aside.
The court established that failure to respond within specified timelines does not constitute a violation of natural justice in tax reassessment proceedings.
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
Valid service of notice under section 148 is essential for jurisdiction; failure to serve invalidates the assessment order.
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