The Tax Publishers2021 TaxPub(DT) 0036 (Mad-HC) : (2021) 431 ITR 0191

INCOME TAX ACT, 1961

Section 144

Where while passing re-assessment order by revenue under section 144, revenue had violated the principles of natural justice by not affording sufficient opportunity to the assessee to raise all his contentions available to him under law, the said impugned assessment order passed was liable to be quashed and matter was to be remanded back to AO for consideration afresh.

Assessment - Best judgement assessment - Opportunity of being heard not given to assessee -

Assessee filed appeal challenging the re-assessment order passed by revenue under section 144 being ex-parte assessment order on the ground that revenue had violated the principles of natural justice by not affording sufficient opportunity while passing the impugned re-assessment order. Held: Though in the counter affidavit, revenue had given reasons for each and every contention of assessee , but the same was not reflected in the impugned assessment order. No personal hearing was afforded to assessee. It was also not clear as to whether such an opportunity was given by the revenue to the assessee or not. All these aforementioned factors will clearly indicate that the revenue had violated the principles of natural justice while passing the impugned assessment order. Thus, the impugned assessment order was quashed and the matter was remanded back to AO for fresh consideration.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2017-2018



IN THE MADRAS HIGH COURT

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