Case Law Details
Nitin Agarwal Vs ITO (Calcutta High Court)
Introduction: The Calcutta High Court, in the case of Nitin Agarwal vs. ITO, addressed an appeal against the order dated 8.6.2023, challenging the assessing officer’s order under Section 148A(d) of the Income Tax Act for the assessment year 2019-20. The primary contention was the violation of principles of natural justice, specifically the denial of an opportunity for a personal hearing.
Detailed Analysis:
The assessing officer’s order, dated 13.4.2023, claimed that the appellant had been given an opportunity of being heard as per Section 148A(b) of the Act. However, closer scrutiny revealed that the notices issued were not notices of personal hearing but calls for replies along with supportive documents. The appellant responded to these notices, denying the allegations and seeking relevant documents.
The court observed that the order did not consider the detailed reply submitted by the appellant on 12.4.2023. Since the notice issued was not for a personal hearing, the court concluded that the principles of natural justice were violated. The statute mandates granting an opportunity to the assessee before reopening an assessment.
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