Balachander v. The Income-tax Officer, Non Corp Ward 10(1), Chennai
[Citation -2020-LL-0730-5]
| Citation | 2020-LL-0730-5 |
|---|---|
| Appellant Name | Balachander |
| Respondent Name | The Income-tax Officer, Non Corp Ward 10(1), Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 30/07/2020 |
| Assessment Year | 2017-18 |
| Judgment | View Judgment |
| Keyword Tags | principles of natural justice • legitimate expectation • typographical error • notice issued |
| Bot Summary: | Petitioner Vs. The Income Tax Officer, Non Corp Ward 10(1) CHE, No.121 Mahatma Gandhi Road, Nungambakkam, Chennai... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorari to call for the records in order No. ITBA/ AST/ S/ 143(3)/ 2019-20/ 1021547544(1) dated 03.12.2019 for the assessment year 2017-2018 on the file of the respondent and quash the same as illegal, error on the face of record and against the principle of natural justice and direct the respondent to provide an opportunity of hearing to the petitioner. 3235/2020 35823/2019 Heard Mr.A.Thiagarajan, learned Senior Counsel for Mr.S.Ramesh Kumar, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the Income Tax Department. The short point agitated is the violation of principles of natural justice insofar as, while completing the assessment for the year 2017-18 under the provisions of the Income Tax Act, 1961, the Officer has issued a show cause notice dated 19.11.2019, fixing the personal hearing on 04.12.2019 at 11.00 a.m. However, the order has been passed on 03.12.2019, even prior to the date fixed for the hearing. In the counter the Revenue explains stating that the reference to 04.12.2019 is only a typographical error and the hearing had been concluded on 29.11.2019 itself. In the light of the aforesaid, this writ petition is allowed and the impugned order of assessment is set aside. 3235/2020 35823/2019 learned counsel indicate that this would be the preferable mode of hearing. An order of assessment shall be passed within a period of four weeks from the date of conclusion of the personal hearing, in accordance with law. |