Writ petition challenging assessment order dismissed under Income Tax Act for 2018-19

The court dismissed the writ petition challenging an assessment order under the Income Tax Act for the assessment year 2018-19. The petitioner's claim of a violation of natural justice principles was rejected as the court found that the petitioner had opportunities to respond to notices but failed to do so, leading to the issuance of the assessment order. The judgment emphasizes the importance of complying with procedural requirements and engaging with the assessment process to avoid adverse consequences.

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Issues:
Violation of principles of natural justice in the assessment order for the assessment year 2018-19 under the Income Tax Act, 1961.

Detailed Analysis:

Issue 1: Violation of Principles of Natural Justice
The petitioner, involved in the business of Advertisement, filed returns for the assessment year 2018-19 and received a notice under section 142(1) of the Income Tax Act on 24.12.2019. The petitioner claimed that no other notices were served other than the one dated 24.12.2019. However, an assessment order was issued on 15.03.2021, leading to a huge demand. The petitioner contended that the assessment order was bad in law due to the lack of other notices, thus violating natural justice principles.

Analysis:
The second respondent stated that the petitioner was given multiple opportunities to submit details through various notices issued on different dates. Despite these opportunities, the petitioner failed to respond to any of the notices. The assessment order was issued based on the petitioner's non-compliance with providing necessary details, as highlighted in the statement filed by the second respondent.

Judgment:
The court, after hearing arguments from both parties, concluded that the petitioner's claim of a violation of natural justice principles was not valid. The court noted that the petitioner had ample opportunities to respond to the notices issued under sections 143 and 142 of the Act but failed to do so. The court emphasized that the petitioner's conduct of consistently ignoring notices undermined the claim of lack of opportunity or violation of natural justice. Therefore, the court dismissed the writ petition, stating that the petitioner can pursue statutory remedies.

Conclusion:
The judgment highlights the importance of adhering to procedural requirements and responding to official communications in legal proceedings. It underscores the significance of engaging with the assessment process and complying with requests for information to avoid adverse outcomes.

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