{"id":295574,"date":"2023-06-29T10:00:56","date_gmt":"2023-06-29T04:30:56","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=295574"},"modified":"2023-07-03T16:43:57","modified_gmt":"2023-07-03T11:13:57","slug":"gujarat-hc-quashes-income-tax-assessment-order-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/29\/gujarat-hc-quashes-income-tax-assessment-order-legal-news\/","title":{"rendered":"Reasonable and Adequate opportunity required to file reply to Income Tax Notice; Gujarat HC quashes Assessment Order"},"content":{"rendered":"
\n

Gujarat High Court:<\/b> In a petition filed under Article 226<\/a> of the Constitution of India<\/a>, wherein the petitioner was seeking to quash and set aside the impugned assessment order of the Income Tax Officer (‘respondent’) and direct the respondent to pass the fresh assessment order, the Division Bench of Vipul M. Pancholi<\/b>* and Devan M. Desai, JJ., allowed the petition and quashed the impugned order as adequate opportunity was not given to the petitioner for filing a complete reply and that it was difficult for the petitioner to submit a complete reply to the respondent within the period of 12 hours.<\/p>\n

Background<\/b><\/p>\n

The petitioner had filed for income tax return for the Assessment Year 2014-2015 (‘AY’), declaring the total income of Rs. 3,39,730\/-. An impugned show cause notice was issued by the respondent under Section 148<\/a> of the Income Tax Act, 1961<\/a> (‘the Act’) on 31-03-2021, asking the petitioner to file return of income for the AY. The petitioner without prejudice submitted his return of income in compliance of the said notice on 30-04-2021. Thereafter, various notices were issued under Section 143(2) and 142(1) and Section 144 of the said Act, asking the petitioner to supply necessary details. A show cause notice was issued under Section 144<\/a> of the Act<\/a> on 15-02-2022, and the petitioner submitted preliminary objections with the request to drop the assessment proceedings. However, the said objections were rejected. The petitioner’s case was that a show cause was issued on 29-03-2022 as to why proposed variation should not be made. It was stated by the petitioner that only 12 hours time was given to him to file the reply, which was not adequate and in gross violation of the principle of natural justice.<\/p>\n

Decision<\/b><\/p>\n

The Court noted that a show cause notice-cum- draft assessment order was issued on 29-03-2022 to the petitioner at 11:41 a.m. and the petitioner was asked to submit a reply before 23:59 p.m. on the very same day. The Court also noted that the petitioner had submitted his reply to the said show cause notice-cum-draft assessment order and in the said reply, the petitioner had specifically asked the respondents to provide certain details for the purpose of cross-verification. The Court noted that the petitioner<\/span> had asked for permission to cross-examine the person on whose statement he was asked to provide the explanation and an opportunity of hearing through video conference. The Court said that it was difficult for the petitioner to submit a complete reply to the respondents within the period of 12 hours.<\/p>\n

The Court viewed that when the show cause notice-cum-draft assessment order was issued to the petitioner, reasonable and adequate opportunity was required to be given to him. Therefore, the Court said that the petition was allowed only on the ground that adequate opportunity was not given to the petitioner. Thus, the Court quashed and set aside the impugned assessment order dated 31-03-2022. Further, the Court said that the decision of the Court would not preclude the respondent from initiating any action from the stage from where it was left.<\/p>\n

[Dinesh kumar Chhaganbhai Nandani v. Income Tax Officer, 2023 SCC OnLine Guj 1833<\/a>, Order Dated: 19-06-2023<\/span>]<\/p>\n

*Judgment Authored by: Justice Vipul M. Pancholi<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For the Petitioner: Advocate B S Soparkar;<\/p>\n

For the Respondents: Advocate Karan Sanghani, Advocate Kalpanak Raval.<\/p>\n

Buy Constitution of India  HERE<\/a><\/h3>\n

\"Constitution<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A show cause notice-cum-draft assessment order was issued on 29-03-2022 to the petitioner at 11:41 a.m. and the petitioner was asked to submit a reply before 23:59 p.m. on the very same day.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":292951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[58856,3096,55147,58855,51086,58854,58808],"class_list":["post-295574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-12-hours","tag-Gujarat_High_Court","tag-hc","tag-inadequate-time-to-file-complete-reply","tag-income-tax-act-1961","tag-income-tax-assessment-order","tag-quashes"],"yoast_head":"\nGujarat HC quashes Income Tax Assessment Order | SCC Blog<\/title>\n<meta name=\"description\" content=\"Gujarat HC quashes Income Tax Assessment Order for inadequate time to file complete reply\" \/>\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\/2023\/06\/29\/gujarat-hc-quashes-income-tax-assessment-order-legal-news\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reasonable and Adequate opportunity required to file reply to Income Tax Notice; 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