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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessing authority should consider the request to file revised returns, hear the petitioner on the notices proposing assessment and penalty, and keep the connected proceedings in abeyance until such consideration.
Analysis: The petitioner had sought permission to file revised returns for two assessment years, and the authority had thereafter issued notices proposing assessment and penalty. The petitioner submitted objections to the notices, and the grievance before the Court was that the request and objections had not been properly dealt with. In that situation, the Court directed the authority to pass orders on the notices after considering the objections and after affording an opportunity of hearing. To prevent prejudice pending such decision, the proceedings initiated pursuant to the assessment and penalty notices were directed to be kept in abeyance.
Conclusion: The petitioner was entitled to a hearing and to a decision on the pending notices before further proceedings continued, and interim protection was granted against continuation of the assessment and penalty proceedings.
Final Conclusion: The writ petition was disposed of by directing the respondent to decide the pending notices after hearing the petitioner and by keeping the consequential proceedings in abeyance until then.
Ratio Decidendi: When revised-return requests and related objections are pending, the assessing authority must provide a fair hearing and decide the matter before proceeding further with assessment or penalty action.
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