TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Ex parte order under Section 271D quashed for breach of natural justice; remitted to hearing under Faceless Penalty Scheme 2021</h1> <h3>Beyond Research And Development Limited Versus Ito 2 (3) (1) Kanpur Vaibhav Bhawan And 2 Others</h3> Beyond Research And Development Limited Versus Ito 2 (3) (1) Kanpur Vaibhav Bhawan And 2 Others - 2025:AHC:154149 - DB Writ petition under Article 226 challenging impugned order dated 06.09.2024 passed under Section 271D of the Income Tax Act, 1961 for A.Y. 2022-23 on ground that the order is ex-parte and no hearing was afforded under the Faceless Penalty Scheme. Court notes dispute over whether the petitioner opted for an opportunity of hearing on the portal and records that 'there has been a violation of principles of natural justice, as the order passed is an ex-parte order.' Without adjudicating merits, the impugned order dated 06.09.2024 is quashed and set aside and authorities are directed to grant an opportunity of hearing to the petitioner and thereafter pass an order 'in accordance with law.' Once the date is provided, the petitioner shall appear in person in the manner prescribed under the Faceless Penalty Scheme, 'without seeking any adjournment whatsoever.' The entire process to be completed within eight weeks.
TaxTMI 
TaxTMI 
