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The Tax Publishers2020 TaxPub(DT) 3642 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Since there was no response to the adjustment of demand by petitioner, yet the objections were filed in writing with AO as well as online with CPC by petitioner before the order was passed and order under Section 143(1) was passed without dealing with the objections filed by petitioner, therefore, AO was directed to decide petitioner's objections to adjustment of refund arose out of assessment year 2019-20 afresh within a period of six weeks.
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Writ - Demand order passed under section 143(1) - Set off/ adjust refund against demands for next assessment years - Violation of principles of natural justice
Petitioner filed this petition challenging the adjustment made by the authorities against pending demands for assessment years 2011-12, and 2013-14 by order passed under section 143(1) for assessment year 2019-20 and for release of refund amounting, writ petition was filed challenging the legality and validity of the notice/intimation issued by authority under section 245 proposing to set off/ adjust refund arose against alleged demands for assessment years 2014-15, 2015-16 and 2016-2017. Petitioner stated that order was passed without considering the objections filed with DCIT as well as the objections filed online with the CPC by petitioner in response to the notice/intimation issued under section 245. Held: There was no response to the adjustment of demand by petitioner, yet the objections were filed in writing with AO as well as online with CPC by petitioner before the order was passed. Consequently, as order was passed under section 143(1) in violation of principles of natural justice i.e. without dealing with the objections filed by petitioner either before AO or before CPC, the same was set aside. AO was directed to decide petitioner's objections to adjustment of refund arose out of assessment year 2019-20 afresh within a period of six weeks by way of a reasoned order after giving an opportunity of hearing to the petitioner.
REFERRED :
FAVOUR : Directions issued
A.Y. : 2019-20
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