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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, NARSING RAO NANDIKONDA
Leeladhara Rao Marupudi – Appellant
Versus
ITO INT Taxn 1 – Respondent
| Table of Content |
|---|
| 1. failure to adequately serve notices. (Para 2 , 4 , 5 , 7) |
| 2. argument on violations of natural justice. (Para 3 , 10 , 11) |
| 3. court's emphasis on proper notice requirement. (Para 6 , 9) |
| 4. importance of valid notice under section 148. (Para 12 , 13) |
| 5. writ petition allowed, assessment order quashed. (Para 14 , 16 , 17) |
ORDER :
1. Heard Mr. Mohd. Mukhairuddin, learned counsel for the petitioner/assessee; Mr. Vijhay K. Punna, learned Senior Standing Counsel for the Income Tax Department appearing on behalf of respondent Nos.1 and 2, and the learned Deputy Solicitor General of India appearing on behalf of respondent No.3.
2. The instant writ petition under Article 226 of the Constitution of India has been filed by the petitioner assailing the assessment order dated 06.05.2022 passed by respondent No.2 / Assessing Officer holding that since the petitioner has failed to disclose the cash deposits to the tune of Rs.1,52,10,000/-, the same was added as unexplained cash credits in the hands of the petitioner and it was also held that the petitioner shall be liable to pay penalty under Section 271(1)(c) of the INCOME TAX ACT , 1961 (briefly the ‘Act’ hereinafter) for concealmen
An assessment order under Section 148 is invalid if notice is not effectively served, violating principles of natural justice.
The statutory remedy of filing an Appeal under Section 246-A of the Income Tax Act to the National Faceless Appellate Authority should be availed by the petitioner.
Valid service of notice under section 148 is essential for jurisdiction; failure to serve invalidates the assessment order.
Adherence to principles of natural justice is imperative in tax assessment proceedings.
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
Procedural fairness and rules of natural justice are essential in administrative proceedings, and failure to adhere to these principles may result in the setting aside of orders and the direction for....
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.
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