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VIVEK RUSIA, BINOD KUMAR DWIVEDI
Rakesh Agrawal – Appellant
Versus
Central Board Of Direct Taxes – Respondent
ORDER :
Vivek Rusia, J.
The present writ petition under Article 226 of the Constitution of India has been filed challenging the order dated 05.04.2024 passed under Section 148A(d) of the Income Tax Act, 1961 and the re-assessment notice dated 05.04.2024 issued under Section 148 of the Act.
2. The brief facts of the case are that the petitioner is an individual holding PAN No. ABYPA6388C has income tax payee under the Income Tax Act, 1961. The petitioner was served with the show-cause notice dated 24.03.2024 under Section 148A(b) of the Act for the Assessment Year 2020-21 calling upon him to furnish the details and supporting documents with respect to the queries. The petitioner was called upon to appear on 31.03.2024. The petitioner appeared and submitted an application seeking 15 days time to prepare a reply and collect the necessary documents. The respondent passed the final order dated 05.04.2024 under Section 148A(d) and in consequence of it, the respondent No.3 has issued a show-cause notice under Section 148 of the Act on 05.04.2024 itself. Hence, the petitioner has approached this Court.
3. Learned counsel for the petitioner submits that the petitioner had sufficient time to fil
The Income Tax Act mandates an effective opportunity of hearing before passing orders under Section 148A, and failure to provide this renders the order invalid.
Petitioners are entitled to adequate time to respond to tax notices, and minimal delays in requests for adjournments, especially for residents abroad, should not result in dismissal of rights.
The main legal point established in the judgment is the right of the assessee to adequate time to respond to the Show Cause Notice and the exclusion of the period given to the assessee in computing t....
The main legal point established in the judgment is that the notice under Section 148A(b) must provide the assessee with not less than seven days to submit a reply, and the issuance of notices must c....
The Income Tax Officer failed to comply with mandatory response time requirements, violating the petitioner's right to due process under the Income Tax Act.
The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.
Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 14....
A quasi-judicial order must be a speaking order that addresses objections raised, ensuring compliance with natural justice principles.
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