Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 49 - HC - Income TaxValidity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - violation of principles of natural justice - as argued mandatory requirement of Section 143(2) has not been complied with - Impugned Assessment Order has been passed in a hurry without giving adequate opportunity to the petitioner to respond to the Show Cause Notices containing the Draft Assessment Orders. HELD THAT:- The impugned orders passed by the first respondent have preceded with the notices issued by the first and the second respondents and show cause notices cum Draft Assessment Orders - It is evident that the assessment orders have been passed in a hurry to avoid lapsing of the assessment proceeding due to limitation u/s 153 of the Income Tax Act, 1961. Although the respondents have given various reasons to justify the impugned order and submit that the petitioner should be relegated to work out the remedy before the Appellate Commissioner against the impugned assessment orders, it is of the view that this is a manifest violation of principles of natural justice and therefore, the impugned orders are liable to be quashed as not enough time was given to the petitioner to respond to the respective show cause notices cum Draft Assessment Orders. Thus impugned orders are liable to be quashed and the cases are to be sent back to the first respondent to pass a fresh order by giving opportunity to the petitioner to file a reply/representation to the respective show cause notices cum Draft Assessment Orders dated 26.03.2022. Also notice issued u/s 221(1) are also liable to be quashed. Decided in favour of assessee.
|