Case Law Details
Samson Healthcare Pvt Ltd Vs PCIT (Delhi High Court)
Introduction: In a recent development, the Delhi High Court has made a significant ruling in the case of Samson Healthcare Pvt Ltd Vs PCIT. The court has quashed an order issued under Section 127 of the Income Tax Act, 1961, due to the non-consideration of the petitioner’s objections. This judgment holds implications for the handling of tax-related matters and the importance of due process.
1. Background: The petitioner, Samson Healthcare Pvt Ltd, filed a writ petition seeking to challenge an order dated 25.07.2023 issued by respondent no.1 under Section 127 of the Income Tax Act. This order involved the transfer of the petitioner’s cases from respondent no.2 to respondent no.4.
2. Notice and Objections: The record indicates that the petitioner received a notice on 18.01.2023, and in response, they filed their objections/reply on 23.01.2023.
3. Objections Not Considered: It came to light that when the impugned order was passed on 25.07.2023, the objections and replies submitted by the petitioner on 23.01.2023 were not taken into account.
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