Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Assessment order for A.Y. 2017-18 set aside for lack of natural justice. The court set aside the assessment order for A.Y. 2017-18 due to a violation of natural justice principles. Despite the revenue's arguments, the court ...
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Provisions expressly mentioned in the judgment/order text.
Assessment order for A.Y. 2017-18 set aside for lack of natural justice.
The court set aside the assessment order for A.Y. 2017-18 due to a violation of natural justice principles. Despite the revenue's arguments, the court found that the petitioner was denied a fair opportunity to be heard as the show cause notice was received after the scheduled hearing. The court granted the benefit of doubt to the petitioner, emphasizing the importance of proper notice and response procedures. The Writ Petition was allowed without costs, directing completion of assessment proceedings within six weeks in light of the shift to faceless assessment procedures.
Issues: Challenge to assessment order for A.Y. 2017-18 based on violation of principles of natural justice.
Analysis: 1. The petitioner challenges an assessment order dated 16.12.2019 under the Income Tax Act, 1961 for A.Y. 2017-18, alleging a violation of natural justice.
2. The petitioner's counsel argues that the show cause notice was issued on 11.12.2019 for a personal hearing on 16.12.2019, but it was served after the scheduled hearing, denying the petitioner an opportunity to be heard.
3. However, the Senior Standing Counsel for the revenue contends that the petitioner's authorized representative had appeared on 12.12.2019, and the reply to the show cause notice dated 11.12.2019 was considered, as it was also sent via email.
4. The court noted the delay in the petitioner's responses to notices but emphasized that the show cause notice fixing the personal hearing on 16.12.2019 was received by the petitioner only on the same day, post the scheduled time.
5. The court observed that the records must reflect whether the petitioner received and responded to the show cause notice dated 11.12.2019, which the Senior Standing Counsel confirmed was not discussed during the hearing on 12.12.2019.
6. Consequently, the court extended the benefit of doubt to the petitioner due to the lack of evidence that the show cause notice was adequately addressed, setting aside the impugned order dated 16.12.2019.
7. Given the transition to faceless assessment, the court refrained from setting a new hearing date but directed that the assessment proceedings be completed within six weeks after hearing the petitioner.
8. Ultimately, the Writ Petition was allowed, with no costs, and connected Miscellaneous Petitions were closed, concluding the matter.
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