JAGDISH SONS SUPPLIER V. PRINCIPAL COMMISSIONER OF INCOME TAX KANPUR AND ANOTHER

WTAX/1752/2025

AI Insights

In the case of Jagdish Sons Supplier vs. Principal Commissioner Of Income Tax Kanpur, the petitioner challenged an order passed under section 143(3) read with section 144B of the Income Tax Act, 1961, claiming it was issued without an oral hearing and thus violated the principles of natural justice and Article 14 of the Constitution of India. The petitioner also contested notices issued under sections 270A and 271AAC(1) of the Act, arguing they were ultra vires and contrary to the Act. The court found that the petitioner was not afforded a virtual hearing as requested, leading to the decision to quash the impugned order and provide a new hearing opportunity.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746479 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 22-04-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GAURAV MAHAJAN
• Assessee Lawyers: ASHISH BANSAL; RAMA BANSAL
• Keywords: Jurisdictional Error; Natural Justice; Quashing of order; Virtual hearing; Writ of Certiorari; Unfair trial
• Section: 143(3); 270A; 144B; 271AAC(1)

Judgement Text

"Neutral Citation No. - 2025:AHC:60027-DB Court No. - 40 Case :- WRIT TAX No. - 1752 of 2025 Petitioner :- Jagdish Sons Supplier Respondent :- Principal Commissioner Of Income Tax Kanpur And Another Counsel for Petitioner :- Ashish Bansal,Rama Goel Bansal Counsel for Respondent :- Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard Sri Ashish Bansal, learned counsel appearing on behalf of the petitioner and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondents. 2. In the present writ petition following prayers have been made by the petitioner:- \"A. Issue of a writ of certiorari or an order quashing the impugned order passed under section 143(3) read with section 144B of the Act dated 20.03.2025 (Annexure-16) by Respondent No.2 being passed in violation of the mandate of the 1961 Act, a gross violation of the principles of natural Justice, no oral hearing in the matter was afforded to Petitioner, material has not been confronted to Petitioner resulting in a most UNFAIR TRIAL as also the order is adverse and same is also against the command/tests specified under Article 14 of the Constitution of India, B. Issue of a writ of certiorari or an order quashing the impugned notices unlawfully issued under 270A & 271AAC(1) of the Act dated 20.03.2025 (Annexure-17) by the Respondent No.2, which are ultra vires and contrary to the Act and it is against the tests specified under Article of 14 of the Constitution of India; C. Issue a writ in the nature of mandamus or an order prohibiting the effect and operation of the order dated 20.03.2025 (Annexure - 16) by the Respondent No.2 passed under section 143(3) read with section 144B of the Act; D. Pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate may please give the order to grant interim relief to the petitioner by staying the operation of impugned assessment order passed by the Respondent No.2 which suffers from serious and fatal jurisdictional error(s) as pointed above;\" 3. Upon perusal of the documents, it appears that on the last occasion a prayer for virtual hearing was sought by the petitioner. However, the same was not granted to the petitioner and order was passed on March 20, 2025. 4. For the ends of justice, we are of the view that opportunity of hearing should be granted to the petitioner so that it does not appear that there is violation of principles of natural justice. Accordingly, petitioner is directed to appear before the Faceless Assessing Officer (FAO) on April 29, 2025 at 11:00 A.M. through video conferencing and after granting an opportunity of hearing to the petitioner a reasoned order be passed by the authority concerned in accordance with law. 5. In light of the above, the impugned order dated March 20, 2025 is quashed and set aside. The video conferencing hearing link and password should be provided to the petitioner by April 25, 2025. 6. With the above directions, the writ petition is disposed of. Order Date :- 22.4.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad "