2023 (4) TMI 400 - SCH - Income Tax

Levy of interest u/s 234B - terminal point for the levy of interest - Whether would be up to the date of the order u/s 245D 1 or up to the date of the order of settlement u/s 245D 4 ? - Division Bench of the High Court 2015 (2) TMI 855 - CALCUTTA HIGH COURT has allowed the said writ petition preferred by respondent nos.1 HELD THAT - Considering the fact that the impugned judgment and order passed by the Division Bench of the High Court is without any notice to the Union of India and others and thereby without giving any opportunity to the Union of India and others, the same can be said to be in violation of the principle of natural justice and, therefore, on the aforesaid ground alone, the impugned judgment and order passed by the High Court is to be quashed and set aside and the matter is to be remanded to High Court to decide the writ petition afresh in accordance with law and on its own merits and after giving an opportunity to all concerned including the appellant herein. In view of the above and for the reasons stated hereinabove, the present appeal succeeds. The impugned judgment and order passed by the High Court in violation of principle of natural justice is hereby quashed and set aside.The matter is remanded to High Court to decide and dispose of the writ petition in accordance with law.

Summary

Issues:
Challenge to impugned judgment and order of High Court in writ petition.

Analysis:
The Supreme Court granted leave in an appeal against the judgment and order of the High Court of Calcutta. The Revenue, as the appellant, challenged the High Court's decision in a writ petition filed by respondents. The Court noted that the notice was served on respondents, but none appeared on their behalf. The learned ASG for the Revenue contended that the High Court's decision was made without giving any opportunity to the Revenue and without issuing a notice to the Union of India and others. The Court observed that the High Court's judgment, passed without notice to the concerned parties, violated the principles of natural justice. Consequently, the Supreme Court quashed the High Court's judgment, set it aside, and remanded the matter back to the High Court for fresh consideration. The Court directed the High Court to decide the writ petition afresh, ensuring all concerned parties, including the appellant, are given an opportunity to present their case. The appeal was allowed, and no costs were awarded.

This judgment primarily revolves around the violation of the principle of natural justice by the High Court in passing its order without giving an opportunity to the Revenue and without issuing a notice to the Union of India and others. The Supreme Court emphasized the importance of adhering to the principles of natural justice and ensuring all parties have a fair chance to present their case. By setting aside the High Court's order and remanding the matter for fresh consideration, the Supreme Court upheld the fundamental principles of justice and fairness in the legal process.