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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Manoj Kiron Kumar Lulla – Appellant
Versus
Assessment Unit, National E.Assessment Centre, Income Tax Department – Respondent
| Table of Content |
|---|
| 1. petition challenging assessment order. (Para 1 , 2) |
| 2. contention of petitioner regarding lack of opportunity. (Para 3 , 4) |
| 3. respondent's admission of no reply filed. (Para 5 , 6) |
| 4. details of procedural issues in the case. (Para 9 , 10) |
| 5. violation of natural justice principles. (Para 11) |
| 6. order remanding the case for fresh consideration. (Para 12 , 13) |
ORDER :
(KRISHNAN RAMASAMY, J.)
This writ petition has been filed challenging the impugned assessment order dated 10.03.2025 passed by the 1st respondent.
2. Mr.B.Ramanakumar, learned Senior Standing counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned Senior counsel for the petitioner would submit that in this case, the show cause notice was issued by the 1st respondent on 16.02.2025, whereby they had directed the petitioner to file their reply on or before 21.02.2025. At that time, the Authorized Representative of the petitioner was hospitalized, due to which the petitioner was unable to collect all the supporting documents. Hence, on 21.02.2025, the petitioner had sought for adjournment till 08.03
Failure to provide adequate opportunity for response and personal hearing invalidates administrative orders, violating principles of natural justice.
The impugned assessment order, passed without allowing the petitioner to respond within the given time frame and in light of technical glitches preventing the petitioner from filing objections, was n....
The failure to provide a reasonable opportunity for a personal hearing constitutes a violation of natural justice, rendering the assessment order erroneous.
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
The court ruled that non-consideration of a petitioner's reply to a show-cause notice violates principles of natural justice, necessitating the quashing of the assessment order.
The central legal point established in the judgment is the statutory right of the petitioner to a personal hearing under Section 144B(7)(vii) of the Income Tax Act, 1961, and the requirement for the ....
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
The court established that adherence to procedural fairness, specifically adequate response time to Show Cause Notices, is essential in tax assessment proceedings.
The Court upheld the violation of natural justice in income tax assessment procedures, invalidating the assessment order due to improper acknowledgment of the petitioner's adjournment request.
Breach of natural justice occurs when a party is not given adequate opportunity to respond to allegations; procedural fairness must be upheld in tax assessments.
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