Opportunity of hearing to be provided to the assessee in case of variation indemand order

Last updated: 07 January 2023

Save Share

Quick Summary

The Gujarat High Court has quashed a demand notice and assessment order issued to Map Refoils India Limited, amounting to INR 92.42 crores. The court found that the Revenue Department failed to provide the assessee with an opportunity for a personal hearing, which is a breach of natural justice principles. The ruling emphasises the importance of adhering to Section 144B of the Income Tax Act, 1961, which mandates such hearings when variations prejudicial to the assessee are proposed in a draft assessment order.

Court :
Gujarat High Court

Brief :
The Hon'ble High Court of Gujarat in Map Refoils India Limited v. National E—assessment Centre, Delhi [R/Special Civil Application No. 16261 of 2021datedDecember 16, 2022]quashed and set aside the demand notice and the assessment ordermaking an addition of INR 92.42 crores without providing the opportunity of hearing to the assessee. Held that, the Revenue Department should make assessments following the provisions of Section 144B of the Income Tax Act, 1961("the IT Act")in order to provide an opportunity of hearing to the assessee.

Citation :
R/Special Civil Application No. 16261 of 2021 dated December 16, 2022

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

204 Views Comment Share Income Tax Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments