Case Law Details
Karuna Abhushan Private Limited Vs Assessment Unit (Delhi High Court)
Introduction: A recent case, Karuna Abhushan Private Limited Vs. Assessment Unit, saw the Delhi High Court addressing concerns of a breach of natural justice. The case pertained to the assessment order for the Assessment Year 2017-18 and a challenge by the petitioner, who argued that the denial of a video conferencing hearing request and the non-consideration of a detailed reply resulted in a violation of principles of natural justice. This article provides an in-depth analysis of the case, the court’s findings, and the implications of its decision.
Detailed Analysis:
1. Background of the Case: The petitioner, Karuna Abhushan Private Limited, sought to challenge the assessment order dated 18.05.2023, related to Assessment Year (AY) 2017-18. The crux of the challenge was centered on alleged breaches of principles of natural justice.
2. Key Allegations by the Petitioner: The petitioner, represented by Mr. Prakash Kumar, presented two critical allegations:
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