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Income tax assessment based on ignored taxpayer reply and CA certificate quashed for non-application of mind, remanded for fresh decision. The dominant issue was whether the assessment order was vitiated by non-application of mind and breach of natural justice. The HC held that, despite the ...
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Income tax assessment based on ignored taxpayer reply and CA certificate quashed for non-application of mind, remanded for fresh decision.
The dominant issue was whether the assessment order was vitiated by non-application of mind and breach of natural justice. The HC held that, despite the assessee's reply and a chartered accountant's certificate, the assessment recorded findings that were unsustainable, demonstrating non-application of mind; additionally, the order was unreasoned, rendering it legally infirm. Consequently, the impugned assessment order was quashed and the matter was remanded to the assessing authority for fresh reconsideration in accordance with law.
Issues Involved: The assessment order dated 22.12.2023 challenged for non-application of mind.
Details of the Judgment: The petitioner, a manufacturer of drip irrigation sprinkler systems with places of business outside Tamil Nadu, received a show cause notice and submitted a certificate certifying turnover in Tamil Nadu along with a detailed reply addressing the defects. The impugned assessment order was issued on 22.12.2023.
The petitioner's counsel argued that the assessing officer referred to irrelevant rules and wrongly stated that the taxpayer did not file any objection or avail the opportunity of personal hearing. The counsel contended that the unreasoned order is not sustainable.
The Additional Government Pleader acknowledged the show cause notice and the petitioner's reply.
The impugned order stated that the taxpayer did not furnish relevant documents for the Tamil Nadu branch, did not object or avail personal hearing, and thus was assessed u/s 73(9) of the TN GST Act. The court found this reasoning unsustainable and indicative of non-application of mind, leading to quashing of the order for reconsideration.
The court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to raise all contentions before the assessing officer. The assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh reasoned assessment order within two months.
The writ petition was disposed of with no order as to costs, and connected miscellaneous petitions were closed.
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