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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
Tarlok Singh Chauhan, Sushil Kukreja, JJ
Neena Singh Thaku – Appellant
Versus
Pr. Commissioner of Income Tax – Respondent
JUDGMENT (Oral)
Tarlok Singh Chauhan, Judge
The instant petition has been filed for grant of the following substantive reliefs:-
“(i) That this Hon’ble Court may be pleased to issue a writ in the nature of certiorari and quash the orders dated 29.02.2024 passed under Section 148A(d) (Annexure P-6) of the Income Tax Act, 1961 holding the same to be illegal, arbitrary and contrary to the provisions of law.
(ii) This Hon’ble Court may further be pleased to issue a writ in the nature of certiorari and quash the notice under Section 148 of the Income Tax Act, 1961 (Annexure P-7) holding the same to be illegal and not sustainable in the eyes of law.”
2. Normally, the Courts are vary to interfere with the notice of the instant kind, however, the peculiar facts and circumstances of this case warrants interference given the fact that the petitioner was served with the notice under Section148A(d), the relevant portion whereof reads as under:-
“To
Neena Singh Thakur C/O Naveen Tanwar, Advocate
Gompa road Manali, Model Town, Manali, Kullu-175131
PAN ACAPT9245J | A.Y. 2017-18 | Dated 15/01/2024 | DIN & Notice No. ITBA/AST/F/148A(SCN)/2023 |
Notice under Clause (b) of Section 148A of the Income Tax, Act, 1961
Sir, Madam/
The necessity of recording reasons in administrative decisions is essential for transparency and fairness, and failure to do so constitutes a denial of justice.
Quasi-judicial authorities must provide reasons for their decisions to ensure fairness and prevent arbitrary actions.
An administrative authority must provide reasoned decisions to uphold natural justice, failing which orders become arbitrary and invalid.
The necessity for clear and specific reasons in reopening assessments under the Income Tax Act is paramount; vague reasons do not justify such actions.
Assessment - Notice - limitation provided under Section 149 of the Act for issuance of notice commences from the date when the notice is issued and not when the notice served - No interference requir....
It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding an issue, the Court is bound to give reasons ....
Administrative authorities must provide clear reasons for decisions affecting rights to ensure fairness and prevent arbitrariness.
An administrative authority must provide reasons for decisions, particularly when reversing a prior decision, to ensure transparency and prevent arbitrariness, which constitutes a violation of judici....
Income Tax – Assessment – Issuance of notice - notice under Section 148 was issued by an AO while the order recording reasons was issued by another officer is not borne out from the record – No inter....
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