Case Law Details
Nita Roy Vs Union of India (Calcutta High Court)
The petitioner by way of filing this writ petition challenged the assessment order, demand notice and subsequent penalty order passed under the Income Tax Act, 1961 without providing any reasonable opportunity of being heard in as much as the petitioner having a registered email id, the respondent authority communicated the order and notices to a wrong email id. Moreover final assessment order, demand notice and subsequent order of penalty were not communicated to the petitioner. In view that the interest of justice will be sub-served, the impugned assessment order and subsequent penalty proceeding are set aside and the matter is remanded back to the assessing officer concerned to pass a fresh assessment order in accordance with law and by complying with the formalities required to be observed before passing the final assessment order.
FULL TEXT OF THE CALCUTTA HIGH COURT JUDGMENT
This writ petition has been filed by the petitioner being aggrieved by the impugned assessment order dated 15th April, 2021 relating to the assessment year 2017-18, mainly on the ground that the same has been passed in violation of principle of natural justice by depriving her right to participate in the proceeding by receiving notices from time to time. It is a matter of record that the respondent income tax authority could not establish or substantiate from record that before passing the impugned assessment order either petitioner or her chartered accountant/authorized representatives was served any notice under Section 143(2) of the Income Tax Act, 1961 dated 7th January, 2020 or notice under Section 142(1) purported to be issued on 9th February, 2021 or any show-cause notice purported to be issued on 24th February, 2021.
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