Case Law Details
Jagannath Haldar Through Vs PCIT (Delhi High Court)
The Delhi High Court has quashed an income tax notice in the case of Jagannath Haldar Through vs. PCIT. The court found that the Assessing Officer (AO) had failed to consider the petitioner’s reply while passing the order under Section 148A(d) of the Income Tax Act. The court held that this amounted to a breach of principles of natural justice and set aside the order. The AO was given the opportunity to pass a fresh order after giving a personal hearing to the petitioner and considering their reply.
The petitioner contended that their reply was not taken into account by the AO while passing the order under Section 148A(d) of the Income Tax Act. In support of this claim, the petitioner provided a hard copy of an email dated 14.03.2023. The respondent/revenue agreed that there had been a breach of principles of natural justice and suggested that the matter be remanded. The court set aside the impugned order and granted the AO the liberty to pass a fresh order after giving a personal hearing to the petitioner and considering their reply. The AO was instructed to pass a speaking order and provide a copy to the petitioner.
The Delhi High Court quashed the income tax notice issued to the petitioner due to the non-consideration of their reply by the Assessing Officer. The court found that this amounted to a breach of principles of natural justice. The AO was given the opportunity to pass a fresh order after giving a personal hearing to the petitioner and considering their reply. The court disposed of the writ petition accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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