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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Mehul Ravjibhai Surani – Appellant
Versus
Assessment Unit Income Tax Department – Respondent
| Table of Content |
|---|
| 1. introduction and background of the legal proceedings. (Para 1 , 3 , 4) |
| 2. numerous procedural irregularities in the assessment process. (Para 5) |
| 3. principles of natural justice were violated, leading to non-consideration of submissions. (Para 6 , 7) |
| 4. ruling on the necessity of adherence to principles of natural justice. (Para 8) |
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard learned advocate Mr. Manish Shah for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.
2. Rule, returnable forthwith. Learned advocate Ms. Maithili Mehta waives service of notice of rule for and on behalf of the respondent.
3. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing.
4. Present writ-petition under Article 226 of the Constitution of India is preferred for the following prayers:
“A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the assessment order passed by Respondent No.1 u/s.147 r.w.s. 144B dat
Failure to consider submissions in an assessment order constitutes a breach of natural justice, necessitating a remand for fresh consideration.
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.
Adherence to principles of natural justice is imperative in tax assessment proceedings.
The court reinforced the necessity of considering all submitted evidence in tax assessments, emphasizing the principles of natural justice.
The main legal point established in the judgment is the requirement to afford the petitioner reasonable opportunity of hearing before concluding the assessment, in accordance with principles of natur....
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.
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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