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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
MR. JUSTICE AVNEESH JHINGAN, MR. JUSTICE PRAMIL KUMAR MATHUR, JJ
Amit Gupta Huf – Appellant
Versus
Income Tax Officer, Ward 6(5), Jaipur – Respondent
Order
AVNEESH JHINGAN, J.
1. This petition is filed aggrieved of initiation of proceedings under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) for assessment year 2014-15.
2. The brief facts are that the petitioner on 30.06.2014 filed Income Tax Return for the assessment year 2014-15. The case was selected in scrutiny and the order under Section 143(3) of the Act was passed on 18.03.2016. The notice under Section 148 of the Act was issued. The petitioner in pursuance to the notice dated 27.03.2019 filed return and after supply of the reasons, objections were filed on 07.11.2019. With the notice issued under Section 142(1) of the Act, an annexure was attached dealing with the objections of the petitioner.
3. The grievance raised is that the objections have not been dealt with by passing a speaking order. The objections were not gone into stating that on issuance of notice the petitioner filed return.
4. Reliance is placed upon decision of the Supreme Court in the case of Gkn Driveshafts (India) Ltd. vs. Income Tax Officer And Ors. reported in 259 ITR Page 19.
5. Learned counsel for the respondent submits that the objections filed by the petitioner were not worth acceptance
The assessing officer must address objections raised by taxpayers in a speaking order when issuing notices under Section 148 of the Income Tax Act.
The Assessing Officer must address objections to a notice under Section 148 of the Income Tax Act before proceeding with the assessment, as established by the Supreme Court.
The assessing officer is bound to dispose of the objections filed by the noticee before proceeding with the assessment after issuing a notice under Section 148 of the Income Tax Act.
The assessing officer must dispose of objections to a Section 148 notice with a speaking order before further assessment proceedings can continue.
A quasi-judicial order must be a speaking order that addresses objections raised, ensuring compliance with natural justice principles.
The failure to supply reasons and material for reopening an assessment under the Income Tax Act violates procedural fairness, necessitating quashing of the notice.
The failure to address objections before issuing an assessment order violates principles of natural justice, necessitating a fresh assessment.
An assessment order is invalid if objections raised by the taxpayer are not addressed prior to its issuance, ensuring due process in tax assessments.
The Assessing Officer is mandated to dispose of objections to reassessment notices by a speaking order before proceeding with the assessment.
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