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2022 (8) TMI 692 - HC - Income TaxReopening of assessment - Validity of order u/s 148 A(d) - gross violation of the principles of natural justice - HELD THAT:- From the facts as admitted in the short counter affidavit it is undisputed that the impugned order has been passed by the respondents arbitrarily and in gross violation of the principles of natural justice. Therefore, the impugned order dated 30.03.2022 u/s 148 A(d) and the impugned order u/s 154 both passed by the respondent no.2 and the impugned notice u/s 148 can not be sustained and are hereby quashed. We are frequently coming across cases where Income Tax Authorities are giving complete go by to the principles of natural justice. The excuse orally being set up usually by the departmental counsels is that there is some problem in the computerisation system which is solely controlled by the respondent no.1 i.e. the Central Board of Direct Taxes, New Delhi, and they can not, at their own, correct the system. The practice of frequently violating principles of natural justice, non consideration of replies of assessee under one pretext or the other or rejecting it with one or two lines orders without recording reasons for rejection, is gradually increasing which needs to be taken care of immediately by the respondents at the highest level, otherwise prevailing situation of arbitrary approach and breach of principles of natural justice may not only adversely affect the assessee who pay revenue to the Government, but also may develop a perception amongst people/assessee that it is difficult to get justice from the authorities in statutory proceedings. For all the reasons aforestated, the impugned order and the notice as aforesaid are quashed. Liberty is granted to the respondents to pass an order afresh under Section 148A(d) of the Act 1961 after affording reasonable opportunity of hearing to the petitioner. The respondent no.1 is directed to take forthwith all required steps to remove shortcomings in the system and to develop a system of accountability of erring officers/employees.
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