2024 (9) TMI 647 - HC - Income Tax

Validity of order passed u/s 143 (3) r.w.s. 144B - gross violation of the principles of natural justice on non affording opportunity of hearing to the petitioner - HELD THAT - Though the petitioner submitted the documents, but without giving opportunity of hearing to the petitioner, even though the petitioner made a categorical request to grant opportunity of hearing, the impugned order was passed. As the opportunity of hearing has not been provided to the petitioner in spite of request made by him, applying the decision of Arati Behera 2023 (8) TMI 106 - ORISSA HIGH COURT quashed the order passed u/s 143 (3) and remitted the matter back to the adjudicating authority to pass appropriate order by affording opportunity of hearing to the petitioner.

Summary

The High Court quashed the order passed under Section 143 (3) of the Income Tax Act for Assessment Year 2022-23 due to lack of opportunity of hearing for the petitioner. The matter was remitted back to the adjudicating authority for fresh hearing. The writ petition was disposed of accordingly.