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Non-consideration of petitioner’s reply: Delhi HC sets aside assessment order
Case Law Details
- Case Name
- Jagannath Haldar Through Vs PCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 conte...
