Back
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, CJ., G.M.MOHIUDDIN
Spandana Rural and Urban Development Organisation – Appellant
Versus
Assessment Unit – Respondent
| Table of Content |
|---|
| 1. factual background of the case. (Para 1 , 2) |
| 2. claim of non-compliance with natural justice. (Para 3 , 4) |
| 3. chronology of assessment proceedings. (Para 5) |
| 4. court's decision on the merits of the case. (Para 6 , 7) |
| 5. judgment concluding with dismissal of writ petition. (Para 8) |
ORDER :
Heard Mr. S.Annamalai, learned counsel representing Ms. Akruti Agarwal, learned counsel for the petitioner; Mr. Vijhay K.Punna, learned Senior Standing Counsel for Income Tax Department appearing for respondents No.1 and 2 and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India for respondent No.3.
2. Petitioner- Organization has preferred an appeal before the Commissioner of Income Tax (Appeals) (for short ‘CIT(A)’) on 10.04.2025, against the assessment order dated 20.03.2025, passed under Section 143(3) read with Section 144B of the INCOME TAX ACT , 1961 (for short ‘the Act’), for the assessment year 2023-24. Thereafter, the petitioner has preferred the present Writ Petition on 18.11.2025 against the same assessment order passed under Section 143(3) read with Section 144B of the Act for the assessment year 2023-24. Petitioner al
Proper procedural safeguards must be adhered to in assessment proceedings; however, sufficient opportunities for response mitigate claims of natural justice violations.
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
Taxation - Assessment order - Demand Notice - Section 144B (7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the impugned assessment order.
Mandatory procedures must be followed in tax assessments, ensuring that parties are given prior notice and opportunity for a hearing to uphold principles of natural justice.
The central legal point established in the judgment is the mandatory requirement of issuing a prior show cause notice and draft assessment order under the Faceless Assessment Scheme as stipulated in ....
Assessment orders must adhere to principles of natural justice, including granting personal hearing as per statutory requirements.
Assessment orders under the Income Tax Act must comply with mandatory procedural requirements, including issuing a show-cause notice and draft assessment order, to uphold principles of natural justic....
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
