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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
MR. JUSTICE AVNEESH JHINGAN, MR. JUSTICE ASHUTOSH KUMAR, JJ
BLM College Of Nursing – Appellant
Versus
Income Tax Officer, Ward 6(2), Jaipur – Respondent
Order :
AVNEESH JHINGAN, J.
1. This petition is filed seeking quashing of order dated 26.03.2022 passed under Section 148 A(d) of the Income Tax Act, 1961 (for short ‘the Act’).
2. The brief facts are that the petitioner for Assessment Year 2015-16 did not file return as the petitioner was exempt under Section 10(23C) of the Act and the receipt during the year was less than one crore. On 16.03.2022, notice u/s 148A(b) of the Act was issued along with reasons for re-opening. The petitioner filed objections dated 22.03.2022. The objections were rejected vide impugned order. Hence, the present petition.
3. Learned counsel for the petitioner submits that the impugned order is a non-speaking order. The objections raised have not been dealt with in accordance with law. Reliance is placed upon decision of this court in R.K. Buildcreations Private Limited vs. Income Tax Officer reported in [{2024} 462 ITR 478 (Raj.)].
4. Learned counsel for the respondent defends the impugned order. Submission is that the order was passed after providing an opportunity of hearing to the petitioner.
5. Section 148-A of the Act prescribes the procedure to be followed for initiating proceedings u/s 148 of the Act.
A quasi-judicial order must be a speaking order that addresses objections raised, ensuring compliance with natural justice principles.
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 main legal point established in the judgment is the significance of adhering to the procedure prescribed under Section 148A of the Income Tax Act, 1961 before initiating reassessment proceedings.....
The Assessing Officer must provide an opportunity for hearing and consider the assessee's objections before issuing a notice under Section 148, ensuring adherence to principles of natural justice.
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.
Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 14....
The Income Tax Act mandates an effective opportunity of hearing before passing orders under Section 148A, and failure to provide this renders the order invalid.
The mandatory nature of the timeline prescribed under Section 148A(b) for the assessee to file a reply is emphasized, and the court ruled that the violation of this timeline renders the impugned orde....
Reassessing without a hearing contravenes natural justice principles; proceedings must ensure opportunities for taxpayer representation.
The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.
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