INCOME TAX ACT, 1961

Article 226 Section 153A Section 132/132(4)/133A

Search and seizure - Assessment under section 153A - Violation of principle of natural justice -

The primary ground raised by the assessee for filing these Writ Petitions was that principles of natural justice had been violated by the AO, while passing the impugned assessment orders. In the present case the assessee had raised the second ground, namely, no fair hearing was given to him by the AO. Held: It could not be a ground for filing these Writ Petitions, as the said objections were not raised by the assessee during the course of the assessment proceedings. Even if such a plea was taken, this court under article 226 of Constitution of India, can not decide the said plea and it was only the statutory appellate authority concerned to decide the same, based on the material and evidence available on record. The appellate authority is also a fact finding authority and, therefore, as seen from the impugned assessment orders, adequate opportunity of hearing was provided to the assessee by the AO and only thereafter, the impugned assessment orders for the seven assessment years have been passed. As seen from the impugned assessment orders, each and every objection raised by the assessee had been considered by the AO. The AO had adhered to the principles of natural justice by providing a fair hearing and by giving the assessee sufficient opportunity to raise all the contentions and the AO has also given reasons for rejecting the objections raised by the assessee under the impugned assessment orders. Whether the reasons for rejection given by the AO was correct or not cannot be held to be in violation of principles of natural justice. If the assessee was aggrieved, his only remedy was to file the statutory appeal.

REFERRED :

FAVOUR : Against the petitioner/assessee.

A.Y. : 2012-13 to 2018-19

INCOME TAX ACT, 1961

Section 132 Section 153A

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