{"id":265750,"date":"2022-04-22T11:00:21","date_gmt":"2022-04-22T05:30:21","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=265750"},"modified":"2022-04-22T07:24:52","modified_gmt":"2022-04-22T01:54:52","slug":"income-tax-assessing-officer-fine-bombay-high-court-supreme-court-judgment-legal-news-reserach-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/22\/income-tax-assessing-officer-fine-bombay-high-court-supreme-court-judgment-legal-news-reserach-updates\/","title":{"rendered":"Income Tax| If such orders continued to be passed, we will impose substantial costs on Assessing Officer which will be recovered from his\/her salary: Read why SC stayed Bombay HC\u2019s order"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court: <\/strong>The Division Bench comprising of M.R. Shah and B.V. Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein the High Court had quashed the assessment order under Income Tax Act, 1961 and had further cautioned that if such orders continued to be passed, the Court will be constrained to impose substantial costs on the concerned Assessing Officer to be recovered from his\/her salary.<\/p>\n<p style=\"text-align: justify;\">The petitioner had impugned the assessment order dated 08-06-2021 along with the demand notice issued under Section 156 for initiating penalty proceedings under Section 274 read with Section 270A of the Income Tax Act, 1961. According to the petitioner, the assessment order had been passed without following the principles of natural justice as his request for personal hearing had not been considered and most importantly the reply\/objection filed in response to the show cause notice with the draft assessment order had not been considered.<\/p>\n<p style=\"text-align: justify;\">Holding that the assessment order was issued without application of mind the Bombay High Court set aside the impugned order and also the consequential notices. The High Court observed that Sub Section 9 of Section 144B of the Act provides that any assessment made shall be non-est if such assessment is not made in accordance with the procedure laid down under this section. Therefore, the High Court held that the impugned order was non-est and directed the Assessing Officer to take steps in accordance with law.<\/p>\n<p style=\"text-align: justify;\">Notably, the High Court had passed additional directions under para 9 of the order which reads as:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>\u201cRespondents are put to notice, and Mr. Sharma to circulate this order right from the Revenue Secretary to everybody in the Finance Ministry, that <strong>if such orders are continued to be passed, this Court will be constrained to impose substantial costs on the concerned Assessing Officer to be recovered from his\/her salary and also direct the department to place such judicial orders in the career records of such Assessing Officer.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Aggrieved by the aforementioned order of the High Court Union of India had approached the Supreme Court to assail the impugned High Court order contending that the High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitioner to avail statutory remedy of appeal before the CIT(A).<\/p>\n<p style=\"text-align: justify;\">It was further submitted that one of the grounds on which the High Court had set aside the assessment order was sub-section (9) of Section 144B of the Income Tax Act, 1961, irrespective of the fact that sub-section (9) of Section 144B of the Act had been deleted with effect from 01-04-2021 and the provision to declare the assessment as non est if such assessment is not made in accordance with the procedure laid down under Section 144B of the Act had been deleted. Hence, the assessment order should not have been interfere with by the High Court and the assessee, if aggrieved, should have required to prefer an Appeal before the CIT(A).<\/p>\n<p style=\"text-align: justify;\">It was further submitted by the State that even the observations made by the High Court in para 9, were also not warranted in the facts and circumstances of the case, more particularly, when the entire procedure before assessment was followed and thereafter even the legislature also deleted the provision of sub-section (9) of Section 144B of the Act retrospectively with effect from 01-04-2021.<\/p>\n<p style=\"text-align: justify;\">Considering the arguments of ASG, Mr. Balbir Singh, the Bench issued notice in the matter. Notably, the Bench had also ordered that the observations made by the High Court in para 9 of the impugned judgment and order be stayed.<\/p>\n<p style=\"text-align: justify;\">[National Faceless Assessment Centre v. Mantra Industries Ltd., Special Leave to Appeal (C) No(s). 4906 of 2022, decided on 11-04-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Appearance by: <\/strong><\/p>\n<p style=\"text-align: justify;\">For the Appellant: ASG Balbir Singh, AOR Raj Bahadur Yadav, Advocate Gargi Khanna, Advocate Praveena Gautam, Advocate Shyam Gopal and Advocate Chinmayee Chandra<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000080;\">Kamini Sharma, Editorial Assistant has put this report together\u00a0<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The Division Bench comprising of M.R. Shah and B.V. Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein <\/p>\n","protected":false},"author":67011,"featured_media":265754,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[30063,2592,29785,49241,42296,16021,2659,30629],"class_list":["post-265750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-assessment","tag-Income_Tax","tag-law","tag-natural-law","tag-non-est","tag-repeal","tag-retrospective","tag-show-cause"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax| If such orders continued to be passed, we will impose substantial costs on Assessing Officer which will be recovered from his\/her salary: Read why SC stayed Bombay HC\u2019s order | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/22\/income-tax-assessing-officer-fine-bombay-high-court-supreme-court-judgment-legal-news-reserach-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax| If such orders continued to be passed, we will impose substantial costs on Assessing Officer which will be recovered from his\/her salary: Read why SC stayed Bombay HC\u2019s order\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: The Division Bench comprising of M.R. 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can revise erroneous order by Assessing Officer causing prejudice to revenue; Supreme Court overrules it&#8217;s 2000 verdict","author":"Editor","date":"April 11, 2023","format":false,"excerpt":"The Supreme Court stated that the erroneous assessment order had resulted in loss of the Revenue in the form of tax. Thus, the High Court had committed a very serious error in setting aside the order passed by the Commissioner passed in exercise of powers under Section 263 of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Erroneous order by Assessing Officer","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1079.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1079.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1079.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1079.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":281300,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/","url_meta":{"origin":265750,"position":1},"title":"Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa","author":"Editor","date":"January 9, 2023","format":false,"excerpt":"\u00a0 \u00a0 Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the order dated 09-08-2017, passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench wherein the Tribunal held that the order passed by Commissioner of Income Tax-3, Mumbai on\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/Bombay-High-Court-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":295422,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/26\/delhi-high-court-upholds-transfer-of-income-tax-assessment-of-sanjay-gandhi-memorial-trust-aam-aadmi-party-central-circle-legal-updates\/","url_meta":{"origin":265750,"position":2},"title":"No prejudice shall be caused on account of transfer of cases to Central Circle; Delhi High Court upholds transfer of Income Tax assessment of Sanjay Gandhi Memorial Trust, Aam Aadmi Party","author":"Arunima","date":"June 26, 2023","format":false,"excerpt":"Section 127 of IT Act to the extent it permits transfer from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges remains untouched and continues to apply in its pristine form.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":272209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/25\/appropriate-high-court-itat-appeal-under-section-260a-income-tax-act-where-assessing-officer-situated-supreme-court-legal-research-tax-law-news\/","url_meta":{"origin":265750,"position":3},"title":"Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"\u201cA judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268199,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","url_meta":{"origin":265750,"position":4},"title":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO","author":"Editor","date":"June 10, 2022","format":false,"excerpt":"Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as none of the submissions and contentions was considered by the Assessing Officer. The instant writ petition was filed challenging the impugned assessment order passed for the Assessment Year\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253768,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/06\/section-153c-income-tax-act\/","url_meta":{"origin":265750,"position":5},"title":"Ori HC | Absence of satisfaction note recorded by AO in case of searched person makes the assessment under S. 153 C of IT Act, 1961 invalid","author":"Editor","date":"September 6, 2021","format":false,"excerpt":"Orissa High Court: A Division bench of S. Muralidhar CJ and B.P Routray J. allowed the petition and sets aside the impugned assessment order and the consequential demand order being unsustainable in law. \u00a0The background facts are that the Petitioner firm is engaged in the business of manufacturing\/processing of cashew\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=265750"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/265750\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/265754"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=265750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=265750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=265750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}