Tax Orders Overturned Due to Natural Justice Violation; Case Sent Back for Re-Evaluation of 2018-19 Assessment.

The HC allowed the petition challenging the impugned orders under the Income Tax Act for the Assessment Year 2018-19, citing a violation of natural justice principles. The orders dated 29.03.2022 and 17.03.2023, along with respective notices, were set aside. The matter was remitted back to the respondents for reconsideration from the issuance stage of the notice under Section 148A(b), with the petitioner granted the opportunity to respond, ensuring procedural fairness.

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Issues:
Petitioner seeks writs of certiorari, mandamus, and prohibition under Article 226 of the Constitution of India to challenge orders passed under the Income Tax Act for the Assessment Year 2018-19.

Analysis:

1. Writs sought by the Petitioner:
The petitioner requested writs of certiorari, mandamus, and prohibition under Article 226 of the Constitution of India to challenge the impugned orders passed under the Income Tax Act for the Assessment Year 2018-19. The petitioner sought to quash the orders and notices issued by the respondents and requested reconsideration of the matter in accordance with the law.

2. Contentions of the Petitioner:
The petitioner argued that the impugned orders lacked details regarding the service of notices and failed to provide the petitioner with a reasonable opportunity to respond. The petitioner claimed that the absence of particulars regarding the notice under Section 148A(b) of the Income Tax Act violated principles of natural justice.

3. Arguments of the Respondents:
The respondents contended that there was no merit in the petition and supported the impugned orders. They argued against the petitioner's claims and asserted that the petition should be dismissed.

4. Court's Observations:
The Court noted that the impugned orders did not adequately address the service of notices to the petitioner and failed to provide an opportunity for the petitioner to respond. Considering the petitioner's genuine reasons for not submitting a reply, the Court found the impugned orders to be violative of natural justice principles.

5. Court's Decision:
In light of the petitioner's contentions and the lack of procedural fairness in the impugned orders, the Court allowed the petition. The Court set aside the orders dated 29.03.2022, 17.03.2023, and the respective notices. The matter was remitted back to the respondents for reconsideration from the stage of issuance of the notice under Section 148A(b) of the Income Tax Act. The Court reserved liberty for the petitioner to submit a response to the notice, ensuring a reasonable opportunity for the petitioner in accordance with the law.

This detailed analysis outlines the legal proceedings, arguments presented by the parties, the Court's observations, and the final decision rendered by the High Court in response to the petition challenging the orders under the Income Tax Act.

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