Case Law Details
Jyoti Narang Vs ITO (Delhi High Court)
Introduction: In a significant verdict, the Delhi High Court has set aside an assessment order issued by Income Tax Authorities against Jyoti Narang. The judgement comes in response to the show-cause notice being sent to an incorrect email address, leading to a perceived breach of the principles of natural justice.
Analysis: The case centres around a show-cause notice dated 09.05.2023, proposing a variation in income, that was sent to an incorrect email address. The petitioner argued that she had no opportunity to respond to the notice and seek a personal hearing as a result of this error. According to the petitioner, the correct email address, mentioned in her income return, was not used.
Based on these circumstances, the court decided to set aside the impugned assessment order, granting the petitioner the opportunity to respond to the show-cause notice. As a result, the order dated 23.05.2023 has been nullified, and the subsequent penalty and demand notices have also been rescinded. The petitioner is now expected to respond to the aforementioned notice within the next four weeks.
Conclusion: This ruling underlines the crucial importance of precise communication channels in legal proceedings. An error as simple as sending a notice to an incorrect email address led to the annulment of an assessment order, highlighting the respect for natural justice principles by the court. The verdict is a reminder for authorities to double-check critical details to ensure fair and just proceedings.
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