Dr. Anita Choudhary Vs PCIT (Rajasthan High Court)
The Rajasthan High Court addressed a petition filed by Dr. Anita Choudhary, challenging an order dated February 17, 2022, issued under Section 127 of the Income Tax Act, 1961. This section pertains to the transfer of assessment proceedings. Dr. Choudhary’s primary complaint centered on the lack of a reasonable opportunity to present her case before the assessment proceedings were transferred from Sikar to Jaipur. She asserted that she received a notice dated February 3, 2022, on February 8, 2022, requiring her appearance on February 9, 2022. Consequently, she requested an adjournment to adequately respond to the notice. However, the impugned transfer order was issued on February 17, 2022, without any consideration of her adjournment request. The respondents contested the claim that they received the adjournment request.
The court, without delving into the factual dispute regarding the receipt of the adjournment request, focused on the adequacy of the notice period. It determined that serving a notice on February 8, 2022, for an appearance on February 9, 2022, did not provide Dr. Choudhary with sufficient time to prepare her response. Consequently, the court deemed this a denial of a reasonable opportunity. To rectify this procedural lapse, the Rajasthan High Court set aside the impugned order dated February 17, 2022, and remitted the matter back to respondent No. 1, the Principal Commissioner of Income Tax (PCIT). The court directed the PCIT to reconsider the transfer issue in accordance with the law, ensuring that Dr. Choudhary is afforded a fair hearing. To expedite the process and prevent further complications, the court instructed Dr. Choudhary, or her representative, to appear before the PCIT’s office on April 15, 2025, at 11:00 AM. The writ petition was accordingly allowed, emphasizing the importance of providing adequate notice and opportunity for response in administrative proceedings under the Income Tax Act.
