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TASHI RABSTAN, RAHUL BHARTI
R. N. Gunjoo – Appellant
Versus
Union of India – Respondent
JUDGMENT :
Rahul Bharti, J.
1. Heard the learned counsel for the parties. Perused the pleadings.
2. The disposal of this writ petition shall not detain this Court any further given the nature of issue involved which is whether the manner of passing of impugned order bearing No. F.No: PR.CIT/ITO/JMU/264/2018-19/5472 dated 22.10.2018 by respondent No. 2-Principal Commissioner of Income Tax J&K, Jammu (“ in short Pr. CIT”) is according to procedural fairness and rules of natural justice or not.
3. Before we come to address ourselves to the impugned order, we need to set out the chronology of events which lead to the landing of the matter before the respondent No. 2- Pr. CIT and the impugned order came to be passed.
4. Two purported transactions of the assessment year 2009-2010 in the form of purported payment of Rs. 12,50,072/- against time deposit and a cash deposit of Rs. 16,73,000/- were found related to the petitioner as being the income tax assessee.
5. By reference to the aforesaid particular transactions, on 01.03.2016 a notice under Section 133(6) of the Income Tax Act, 1961 is said to have been addressed to the petitioner asking for the information regarding the filing of the retur
Procedural fairness and rules of natural justice are essential in administrative proceedings, and failure to adhere to these principles may result in the setting aside of orders and the direction for....
Violation of the right to fair hearing can vitiate orders and necessitate their setting aside and remand for fresh orders with a fair opportunity for the affected party to be heard.
Adherence to principles of natural justice is imperative in tax assessment proceedings.
An assessment order under Section 148 is invalid if notice is not effectively served, violating principles of natural justice.
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
The central legal point established in the judgment is the requirement to adhere to principles of natural justice, including providing a hearing to the petitioner before passing orders under the Inco....
Valid service of notice under section 148 is essential for jurisdiction; failure to serve invalidates the assessment order.
The statutory remedy of filing an Appeal under Section 246-A of the Income Tax Act to the National Faceless Appellate Authority should be availed by the petitioner.
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