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M. NIRMAL KUMAR
Subramaniam Shanmuganathan – Appellant
Versus
Deputy Commissioner of Income Tax, Delhi – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the writ petitioner on the file of the first respondent to quash the impugned order, dated 30.03.2022 passed under Section 263 r.w.s 144 and 144B of the Act for the Assessment Year 2012-13 in ITBA / AST / S / 144 / 2021-22 / 1042099472(1) and consequently direct the first respondent to complete the fresh re-assessment for the assessment year 2012-13 after granting reasonable/sufficient opportunity of hearing.
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the writ petitioner on the file of the first respondent to quash the impugned order, dated 29.03.2022 passed under Section 263 r.w.s 144 and 144B of the Act for the Assessment Year 2012-13 in ITBA / AST / S / 144 / 2021-22 / 1041928002(1) and consequently direct the first respondent to complete the fresh re-assessment for the assessment year 2013-14 after granting reasonable/sufficient opportunity of hearing.)
1. The petitioner, who is an assesee poste
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 court emphasized the importance of adhering to principles of natural justice and providing adequate time for response in assessment proceedings.
The main legal point established in the judgment is that the assessment order passed under the Income Tax Act, 1961 must grant proper and meaningful opportunity to the assessee to respond to the show....
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.
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 court held that failure to provide a personal hearing as mandated by Section 144B of the Income Tax Act renders the assessment order invalid, 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.
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....
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
The central legal point established in the judgment is that the word 'may' in a notification should be interpreted in context, and in this case, it was held to be mandatory, requiring the authority t....
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