Lack of supplying supporting documents for 'reason to believe' is a flagrant violation of the principles of natural justice
Last updated: 17 January 2023
Court :
Rajasthan High Court
Brief :
The Hon'ble Rajasthan High Court in Micro Marbles Private Limited v. Office of the Income Tax Officer, Ward-1, Chittorgarh, Rajasthan [D.B. Civil Writ Petition No. 13719/2021 dated January 4, 2023] set aside the notice issued by of the Income Tax Officer for reopening of assessment of the assessee on the grounds of reasons to believe that the assessee had escaped assessment. Held that, non-supply of documents referred in the ‘reason to believe' notice along with the notice to the assessee deems the reassessment proceeding and any consequential proceedings illegal and is a flagrant violation of the principles of natural justice.
Citation :
D.B. Civil Writ Petition No. 13719/2021 dated January 4, 2023
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Bimal Jain
Published in Corporate Law
Views : 274
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