2020 (1) TMI 1698 - HC - Income Tax

Validity of Notice u/s 142 (1) - violation of natural justice - notice was digitally signed by the AO at 4.59 p.m on 17.12.2019 calling upon the petitioner to furnish the details by 11.30 a.m. on the following date on 18.12.2019. The petitioner responded to the same, the following date at about 16.24 hours i.e, at 4.24 p.m. on 18.12.2019 . HELD THAT - The impugned order came to be passed by the assessing officer and was digitally signed by him at 4.28 p.m on the following date without hearing the petitioner. It is evident that the impugned order was passed as against the Principle of Natural Justice. We also find sufficient grounds to interfere. The impugned order is therefore setaside and the case is remitted back to the respondent to pass speaking order after considering the representation of the petitioner filed on 18.12.2019 along with the reply to the petitioner before the assessing officer who was incharge of the case earlier.

Summary

The High Court of Madras set aside the impugned order dated 18.11.2019 passed under Section 142(1) of the Income Tax Act due to violation of natural justice. The case is remitted back to the respondent for a speaking order within three months. The writ petitions are allowed with no costs.