Follow Us:

Case Law Details

Case Name : Sanjay Aggarwal Vs National Faceless Assessment Central Delhi (Delhi High Court)
Appeal Number : W.P.(C) 5741/2021
Date of Judgement/Order : 02/06/2021
Related Assessment Year : 2018-19
Become a Premium member to Download. If you are already a Premium member, Login here to access.

Sanjay Aggarwal Vs National Faceless Assessment Central Delhi (Delhi High Court)

Delhi high court writ final order set aside assessment by NFAC on count of no personal hearing and entire word may meaning explained

Delhi High Court sets aside NFAC assessment due to lack of personal hearing, emphasizing transparency and accountability in the system.

Mr. Goel, in support of the prayers made in the writ petition, submits that, the impugned assessment order, which has been passed under Section 143(3) read with Section 144B of the Act, is contrary to the statutory scheme incorporated under Section 144B of the Act. It is also Mr. Goel’s submission that, the impact of such an infraction, as captured in Section 144B(9) of the Act, is that, such assessment proceedings are non-est in the eyes of law.

Mr. Chandra, on the other hand, says that the expression used in clause (vii) of sub-section (7) of Section 144B is ‘may’ and not ‘shall’, and therefore, there is no vested right in the petitioner to claim a personal hearing.

Please become a Premium member. If you are already a Premium member, login here to access the full content.


Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

My Published Posts

Section 148 Notice Invalid; Should Have Followed Faceless Regime: Section 151A Notes of account do form part of Balance Sheet: Supreme Court Bombay HC Quashes AY 2013-14 Notices Post 31-03-2021, Rules TOLA Not Applicable PCIT Central not competent authority u/s 12AB(1) to pass order on registration of Trust No Denial of Concessional Tax Rate Due to Technical Glitch on ITBA portal View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
July 2024