• Kandivali West Mumbai 400067, India
  • 022 39167251
  • support@email.com
July 26, 2023

Prior to the notice period’s expiration, HC passed a set-aside order

Prior to the notice period’s expiration, HC passed a set-aside order

Fact and issue of the case

The petitioner is an Income Tax assessee who had received notice dated 20.12.2019 for the Assessment year 2012-2013, whereby the petitioner was also called upon to produce the following details :-

It is seen from the details furnished, you are one of the directors of Chitrahar infrastructure. Hence, you are requested to produce the following details:

Details of real estate projects carried out by chitrahar infrastructure during earlier years and subsequent years.

For what purpose the amount was paid to chitrahar infrastructure.

Furnish any agreement to sale made to chitrahar infrastructure, for advance paid, if any

What steps you have taken to collect the debts before comes to bad debts. The reply may be furnished on or before 23.12.2019.

The respondents proceeded to pass the impugned Assessment order dated 21.12.2019, whereby the demand proposed was confined in the impugned order. Aggrieved by the same, the petitioner has filed this writ petition stating that the impugned order has been passed in the gross violation of principles of natural justice, as the impugned order was came to be passed two days prior to the expiry of notice period. It appears that the impugned order has been passed with a view to ensure that the assessment does not get lapsed. The fact remains that the petitioner did not given adequate time to give a reply.

Observation of the court

Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a speaking order within a period of sixty days from the date of receipt of a copy of this order. The petitioner is directed to file a reply within a period of 45 days thereafter.

This writ petition is disposed of. No costs.

Consequently, connected miscellaneous petition is closed.


In the result, appeal of the assessee is allowed and ruled in favour of the assessee

Enter your email address:

Subscribe to faceless complainces

Please follow and like us:
Pin Share
Follow by Email