HC invalidated final assessment order due to violation of ...

Tax Assessment Order Void After Denial of Personal Hearing Under Section 144B Despite One-Day Response Delay

March 1, 2025

Case Laws Income Tax HC

HC invalidated final assessment order due to violation of natural justice principles under s.144B of IT Act. Assessee's one-day delay in responding to draft assessment order and requesting video conference hearing was deemed insufficient grounds to deny procedural rights. Court rejected revenue's argument regarding alternate remedies, holding that jurisdictional defect required immediate intervention. Assessment order declared void ab initio for failing to grant mandatory personal hearing. Consequential demand notice under s.156 and penalty notices under s.274, 270A read with s.271AA(1) also quashed as they stemmed from invalid assessment. Court emphasized that orders with civil consequences must strictly adhere to natural justice principles, including right to be heard.

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HC invalidated final assessment order due to violation of ...

Tax Assessment Order Void After Denial of Personal Hearing Under Section 144B Despite One-Day Response Delay

March 1, 2025

Case Laws Income Tax HC

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