HC Quashes penalty order passed in violation of principle of natural justice

Mayur Batra Vs ACIT (Delhi High Court)

Petitioner states that before levying the penalty under section 271(1)(c), the replies of the petitioner filed on 17th December, 2021 and reiterated as well as uploaded on 22nd and 27th January, 2022 were not considered by the respondents. He further states that the petitioner has not been granted personal hearing in the matter despite repeated requests.

Upon perusal of the paper book as well as screenshot of the Income Tax Portal pertaining to the petitioner, in particular, this

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