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        Case ID :
        Income Tax

        The HC quashed the reference made by respondent no. 1 to...

        Income Tax Reference Under Section 92CA Quashed Due to Violation of Natural Justice Principles

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC quashed the reference made by respondent no. 1 to respondent no. 2 under s. 92CA, along with the notice and approval granted by the Principal Commissioner of Income Tax dated 24.12.2019. The court found that the petitioner was not provided a proper opportunity to be heard before the case transfer to the TPO, violating para 3.4 of Instruction No. 3 of 2016. The respondent hastily made the proposal on 24.12.2019 after issuing notice under s. 142(1) on 23.12.2019, giving minimal response time. The court determined the purported opportunity of hearing was merely an empty formality, resulting in breach of natural justice principles.
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