GURJENT SINGH V. UNION OF INDIA AND 2 OTHERS

WTAX/9/2020

AI Insights

The case involves a writ petition filed by Gurjent Singh against the Union of India and two others, challenging the assessment order and various notices issued under the Income Tax Act, 1961. The petitioner argued that the assessment order was passed without a proper opportunity of hearing, as the notice for the hearing was served after the order was made. The respondents contended that the order was passed after the service of notice. The court examined the timeline of the notices and found that the petitioner was not given a fair opportunity to be heard before the assessment order was passed, leading to the decision to remit the matter back to the respondent for a fresh assessment.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 677603 (HC-INDIA)
• Appeal Type: Others
• Pronouncement Date: 10-01-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A S G I S S C; SHUBHAM AGRAWAL
• Assessee Lawyers: SIDDHARTH NANDAN
• Keywords: Assessment Order; Certiorari; Certiorari; Civil consequences; Mandamus; Opportunity of Hearing
• Section: 147; 144; 271(1)(c); 271(1)(b); 156; 271 F

Judgement Text

"Court No. - 4 Case :- WRIT TAX No. - 9 of 2020 Petitioner :- Gurjent Singh Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Siddharth Nandan Counsel for Respondent :- A.S.G.I.,S.S.C. Hon'ble Bala Krishna Narayana,J. Hon'ble Shamim Ahmed,J. Heard Sri Siddharth Nandan, learned counsel for the petitioner, learned Additional Solicitor General of India for respondent no. 1 and Sri Shubham Agrawal, learned counsel for the respondent nos. 2 and 3. This writ petition has been filed by the petitioner with the following prayer to :- (i) issue a writ, order or direction in the nature of certiorari quashing the impugned assessment order dated 10.12.2019 passed under Section 144 read with Section 147 of Income Tax Act, 1961, demand notice dated 10.12.2019 under Section 156 of the Act, 1961, notice dated 10.12.2019 under Section 274 read with Section 271(1)(b) of Act, 1961, notice dated 10.12.2019 under Section 274 read with Section 271(f) of the Act, 1961 and notice dated 10.12.2019 under Section 274 read with Section 171 (1)(c) of the Act, 1961 i.e. (contained as Annexure nos. 1, 2, 3, 4 and 5 to the writ petition). (ii) issue a writ, order or direction in the nature of mandamus directing the respondent authorities to provide a reasonable opportunity prior to passing any order under Section 144 read with Section 147 of Income Tax Act, 1961 with respect to the assessment year 2012-13. (iii) any suitable writ, order or direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. (iv) award cost of the writ petition to the petitioner. Learned counsel for the petitioner has submitted that the impugned assessment order has been passed by the respondent no. 2 without affording any opportunity of hearing to the petitioner. It is next submitted that the notice issued to the petitioner by the respondent no. 2 requiring him to appear before the respondent no. 2 on 6th December, 2019, was served on him on 11th December, 2019. Hence, the impugned assessment order which carries civil consequences could not have been passed without affording opportunity of hearing to the petitioner. Sri Shubham Agrawal, learned counsel for the respondent nos. 2 and 3 made his submission in support of the impugned order and argued that the order had actually been passed after service of notice. Having heard learned counsel for the parties and perused the material brought on record, we find that the notice (Annexure No. 7 to the writ petition) which was sent to the petitioner on 06.12.2019 was served on him on 11.12.2019. There is nothing on record which may indicate that any other notice was issued to the petitioner by the respondent no. 2 informing him that the matter shall be heard on 10.12.2019. The writ petition succeeds and is accordingly allowed in part and the matter is remitted to the respondent no. 2 for passing a fresh order in the matter in accordance with law after opportunity of hearing to the petitioner. Learned counsel for the petitioner has stated that the petitioner shall appear before the respondent no.2 on 20.01.2020. Order Date :- 10.1.2020 P.S.Parihar "