If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court
2 years, 7 months ago

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court

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The Delhi High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. The Assessee Jindal Realty submitted before the Delhi High Court that the revenue department did not issue any draft assessment order and show cause notice before passing the assessment order. The Delhi High Court noted that Section 144B of the Income Tax Act mandatorily provides for issuance of a show cause notice and draft assessment order before issuing a final assessment order. The Court ruled that since no show cause notice and draft assessment order had been issued to the Assessee, there was a violation of the principles of natural justice as well as the mandatory procedure prescribed under the "Faceless Assessment Scheme" as stipulated in Section 144B of the Income Tax Act.

History of this topic

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