Back
SHEKHAR B. SARAF
Ritu Mittal – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
Shekhar B. Saraf, J.
This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated March 23, 2021 passed by the respondent No.2/Principal Commissioner of Income Tax-2, Agra in a revision application filed by the petitioner under Section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').
2. The main contention of the petitioner in the present writ petition is that there has been violation of principles of natural justice as no opportunity was granted to the petitioner for presenting his reply and making his submissions in person.
3. Mr. Suyash Agarwal, appearing on behalf of the petitioner, submits that a notice was issued under Section 264 of the Act dated March 6, 2021 wherein the date was fixed for the assessee to appear on March 10, 2021. Mr. Agarwal fairly submits that the petitioner could not appear on that particular date and was also unable to file any application for adjournment. He, however, submits that the order was not passed on March 10, 2021 and another date was fixed by the Department for March 16, 2021. On March 16, 2021, there appears to be a noting on the file that indicat
The failure to provide a hearing before passing an adverse order constitutes a violation of natural justice, necessitating a new hearing.
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
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....
Violation of principles of natural justice in assessment proceedings.
The principles of natural justice must be adhered to in administrative proceedings, and any violation at the initial stage cannot be remedied at the appellate stage.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
