HC quashes petition as Video recording reveals patience during hearing- No natural justice violation
Case Law Details
Gajaananda Jewellery Mart India Private Limited Vs Assessment Unit (Madras High Court)
Introduction: In a recent development, the Madras High Court concluded the tax assessment dispute between Gajaananda Jewellery Mart India Private Limited and the Assessment Unit. The court’s decision, outlined in this article, sheds light on the proceedings, issues raised by the petitioner, and the ultimate dismissal of the writ petitions.
Background: The dispute revolves around the Assessment Order dated 28.02.2023, challenged by Gajaananda Jewellery Mart in W.P.No.13871 of 2023. This marks the second round of litigation, with the petitioner contesting a previous Assessment Order dated 26.09.2022 on grounds of denial of a personal hearing.
Previous Litigation: Gajaananda Jewellery Mart had earlier approached the court, asserting a violation of principles of natural justice in the initial assessment. The court, in its order dated 19.10.2022, set aside the assessment and directed a personal hearing, emphasizing adherence to procedural requirements under Section 144B of the Income Tax Act, 1961.
Subsequent Proceedings: Following the court’s directive, a Show Cause Notice was issued on 11.01.2023, and the petitioner responded on 12.01.2023. This culminated in the contested Assessment Order dated 28.02.2023, accompanied by a Section 156 Notice demanding payment of Rs.29,54,58,896/-. The petitioner raised objections, alleging a breach of natural justice during the personal hearing.
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