Case Law Details
APHV India Investco. Private Limited Vs ACIT (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court addressed four writ petitions filed by Aphv India Investco Private Limited under Article 226 of the Indian Constitution. These petitions challenged assessment orders and penalties for the Assessment Years 2015-16 and 2016-17. The crux of the matter centered around the violation of principles of natural justice.
Background of the Case: The case involved multiple notices issued by the tax authorities between March 17, 2021, and July 12, 2022. The petitioner claimed that it received only one notice out of these and sought an extension to respond, citing the non-receipt of earlier notices.
Communication Challenges: The petitioner explained its difficulty in accessing the Income Tax Department’s web portal due to a forgotten password. Despite attempts to reset the password, they faced issues, including the requirement for an Indian mobile phone number.
Draft Assessment and Assessment Orders: During this period, the Assessing Officer proceeded to draft an assessment order based on best judgment, ignoring the petitioner’s brief reply. Ultimately, the Assessment Order dated September 10, 2022, was passed, which forms the basis of the legal challenge.
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