2024 (9) TMI 871

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....or the Petitioner: Mr. Ajay Kumar Rastogi, Sr. Advocate, Ms. Smriti Singh, Advocate Ms. Kalpana Rastogi, Advocate For the Respondent: Mrs. Archana Sinha, Sr. SC ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the assessment order dated 22.03.2024, passed without affording an opportunity of hearing. There is an appeal provided from the order, which has....

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....tation. Incidentally, it was also examined whether such an oral hearing can be given only on the request of the person concerned or whether under the scheme of the Act, there is an implied obligation of the concerned authority to offer an opportunity of oral hearing. It was found on the scheme of the Wealth Tax Act, specifically sub-Section (2) of Section 18 that even without a request there is an....

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....uded without an oral hearing, which again is as per the scheme of the Act. We do not think that the dictum of the Full Court applies here. We also notice that there is a provision for appeal where all the facts can be argued in person. The appellate authority also has sufficient power to get a report from the Assessing Officer, after affording an opportunity of hearing before the Assessing Officer....

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.... remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where ....