Case Law Details
Gurupreet Sangla Vs PCIT (Delhi High Court)
Introduction: The Delhi High Court recently dealt with two writ petitions (W.P.(C) 6061/2023 and W.P.(C) 6062/2023) concerning Assessment Year (AY) 2016-17. The issue raised in these petitions was similar to the one in another case titled “Harvinder Singh (HUF) v. Principal Commissioner of Income Tax & Anr.” (WP(C) 6045/2023).
Summary of Facts: The petitioners in W.P.(C) 6061/2023 and W.P.(C) 6062/2023 had submitted replies dated 06.06.2022 to the Assessing Officer (AO) regarding the assessment for AY 2016-17. In their responses, the petitioners had raised several defenses related to facts and the law. They also requested a personal hearing if any further clarifications were required.
However, the AO proceeded to pass the impugned orders dated 29.07.2022 and 30.07.2022 under Section 148A(d) of the Income Tax Act without granting the petitioners the opportunity for a personal hearing. Subsequently, the AO also issued notices of demand.
On 10.05.2023, the Delhi High Court took up these writ petitions and issued a notice, instructing that no precipitate action would be taken against the petitioners until the next hearing on 31.05.2023. The court also directed the revenue’s representatives to return with instructions on the matter.
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