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The HC invalidated an assessment order for violating mandatory provisions under Section 144B read with the first proviso to Section 147 of the IT Act, rendering the assessment without jurisdiction and legally null. The Court emphasized that principles of audi alteram partem are fundamental to tax law, and refusing to permit the assessee to file returns would contradict the purpose of tax legislation. Following precedents in Jyotsna Mehta and Teerth Developers cases, the Court held that Section 144B incorporates principles of natural justice requiring reasonable opportunity for representation, which was absent in this case. Consequently, both the impugned assessment order and resulting demand notice were set aside as legally unsustainable.
The HC invalidated an assessment order for violating mandatory provisions under Section 144B read with the first proviso to Section 147 of the IT Act, rendering the assessment without jurisdiction and legally null. The Court emphasized that principles of audi alteram partem are fundamental to tax law, and refusing to permit the assessee to file returns would contradict the purpose of tax legislation. Following precedents in Jyotsna Mehta and Teerth Developers cases, the Court held that Section 144B incorporates principles of natural justice requiring reasonable opportunity for representation, which was absent in this case. Consequently, both the impugned assessment order and resulting demand notice were set aside as legally unsustainable.
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