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2022 (2) TMI 690
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....OUR LORDSHIPS may be pleased to allow the present Petition; B. YOUR LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions upon the Respondent to do duly consider the objections so filed by the Petitioner and pass appropriate adjudicatory Order either in the affirmative or in negation; C. YOUR LORDSHIPS may be pleased to issue appropriate directions upon the Respondent to abstain from passing any Assessment Order under Section 153 C of the Income Tax Act, 1961 until the objections advanced are are properly adjudicated. D. YOUR LORDSHIPS may be pleased to order Status Quo pending the hearing and final disposal of the present petition....
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....the copies of return of income along with other requisite documents and on 26.10.2021 the respondent issued further notices under Section 143 (2) of the Act for the Assessment Years 2015-2016 to 2018-2019. 4. The satisfaction note was provided on 27.10.2021 and the objections had been filed by the respondent against them on 06.12.2021. The notices came to be issued under Section 142(1) of the Act on 06.12.2021 and 23.12.2021. 5. This petition is preferred essentially requesting the Court to direct the respondent authority to consider the objection and disposed of the same before it proceeds further relying on the decision of Commissioner of Income Tax vs. Vijaybhai N. Chandrani, reported in (2013) 35 taxmann.com 580 (SC). 5.1 It wa....
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....uestion before the forum provided under the Act. Thus, without expressing any opinion on the correctness or otherwise of the construction that was placed by the High Court on Section 153C of the Act, the Apex Court had set aside the judgment. 5.4 Relevant findings and observations of the Apex Court are as follow: "13.In the instant case, it transpires from the record that the jurisdictional Assessing Authority, upon having a reason to believe that the documents seized indicate escapement of income, has issued Show-Cause Notices under Section 153C to the assessee for reassessment of his income during the assessment years 2001-2002 to 2006-2007. Thereafter, upon request of the assessee, the Assessing Authority has furnished him wi....
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....an 123 (SC) wherein the assessee had approached this Court against the judgment and order of the High Court which had dismissed the Writ Petition filed by the assessee wherein challenge was made to the show-cause notice issued by the Assessing Authority on the ground that alternative remedy was available to the assessee. This Court concurred with the findings and conclusions reached by the High Court and dismissed the said appeal with the following observations: "5. This and the other facts cannot be taken up for consideration by this Court for the first time. In our opinion, the High Court was right in coming to the conclusion that it is appropriate for the appellants to file a reply to the show-cause notice and take whatever defe....
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....hether it is a violation of principle of natural justice? The Court addressed the issue and held thus: "Since in this case it appears from record that the aforesaid representations/objections of the petitioners were not considered and disposed of before passing the aforesaid impugned assessment orders an no opportunity of hearing was given to the petitioners which is a clear violation of principle of natural justice, without going into the merits. of the impugned assessment orders and the aforesaid objections/representations of the petitioners, on the ground of violation of principle of natural justice alone, I am setting aside the aforesaid impugned assessment orders dated 22nd May, 2021 being Annexure P-10 to the writ petition an....
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....ee Searched) and once those objections are furnished, a reasonable time is to be furnished. In the case of Vijaybhai N. Chandrani (supra) the Apex Court though directed alternative remedy to be resorted to, it had permitted 15 days' time once the objections were filed and the Assessing Authority is held duty bound to consider such objections and thereafter, to direct the Assessee to file a return of Assessment year in question. Thus, giving of an opportunity is a must before proceeding against the person other than searched person after providing note of satisfaction and passing of a reasoned and speaking order after such opportunity is made available and the assessee avails such opportunity to file objection. 8. In the instant case, we ....