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Order not in adherence to principles of natural justice- HC kept in abeyance

Case Law Details

TaxGuru Citation
2021 taxguru.in 1254
Case Name
Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court)
Date of Judgement/Order
Only available for paid members
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Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court)

In this case, the Honourable Bombay High Court has directed to keep the impugned assessment order for the AY 2018-19 in abeyance till the next hearing date holding that prima-facie the assessment order has been passed without giving a proper opportunity of being heard to the assessee and as such the order is not in adherence to the principles of natural justice.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

Issue notice to the Respondents, returnable on 10th June 2021.

2. Learned counsel for the Petitioner submits that the impugned order has been passed without giving proper opportunity of hearing, despite the same had been sought. He submits that the order is not in adherence to principles of natural justice and the prescribed procedure.

3. In view of aforesaid, till the returnable date, further action pursuant to the impugned order be kept in abeyance.

4. Stand over to 10th June 2021

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