Ensuring Fair Proceedings: The Importance of Proper Notice Service in Income Tax Matters

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..... adherence to the principles of natural justice in the context of proceedings initiated u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 . The petitioner challenged the order passed by the Commissioner of Income Tax Exemptions, Chandigarh, on the grounds that the show cause notice and subsequent reminders were not properly served upon them. Arguments Presented The petitioner contended that the show .....

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..... ces and orders. The court emphasized that it is essential for the communication of the notice to be in terms of the provisions enumerated in the Act and Rules. The court observed that the provisions do not mention communication to be presumed by placing a notice on the e-portal. The court took a pragmatic view, stating that an individual or a company cannot be expected to keep the Department's .....

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..... to pass a fresh speaking order independently of the earlier order dated 16.01.2023, after examining the petitioner's reply. Doctrine or Legal Principle Discussed The judgement primarily revolves around the principles of natural justice, specifically the right to be heard and the requirement of proper service of notice before any action is taken against a party. The court emphasized the importa .....

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