Case Law Details
Viswabharathi Medicals Vs ITO (Kerala High Court)
Kerala High Court dismissed the writ petition stating that the impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same.
Facts- The petitioner had approached the Court being aggrieved by the fact that reassessment proceedings have been initiated against the petitioner under the provisions of the Income Tax Act, 1961 in respect of assessment year 2016-17 illegally and without jurisdiction.
It is the case of the petitioner that the petitioner filed its return of income for the assessment year in question within the due date and the same was processed accepting the return. Thereafter, notice was issued to the petitioner on 25.06.2021 u/s. 148 of the Income Tax Act, 1961 and the petitioner was required to show cause as to why the reassessment proceedings should not be continued in terms of the judgment of the Supreme Court which held that all notices issued u/s. 148 of the Income Tax Act on or after 01.04.2021 shall be governed by the provisions introduced by way of amendment w.e.f 01.04.2021.
Conclusion- Held that impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same. It is also clear that the petitioner was heard before the order was issued. The contention of the petitioner that the matters set out in the reply to the show cause notice have not been properly considered cannot be stated to be a violation of principles of natural justice.
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