| |
| The Tax Publishers2020 TaxPub(DT) 4429 (Pat-HC) INCOME TAX ACT, 1961
Section 147
Where all material facts necessary for adjudication were recorded and considered by AO, assessment order could not be said to be in violation of principles of natural justice, even though it may be short in nature and further disputed questions of fact were raised before Court, same were not adjudicated and assessee was granted liberty to prefer a statutory appeal, which is an equally efficacious remedy.
|
Reassessment - Maintainability of writ petition - Violation of principles of natural justice - Alternate remedy by way of an appeal
Assessee filed writ petition contending that reassessment order passed was cryptic in nature and further, contended that AO did not assign any reason for carrying out reassessment in case of assessee. Held: All material facts necessary for adjudication were recorded and considered by AO and as such assessment order could not be said to be in violation of principles of natural justice, even though it may be short in nature. Since disputed questions of fact were raised before Court, same were not adjudicated and assessee was granted liberty to prefer a statutory appeal which is an equally efficacious remedy.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2017-18
IN THE PATNA HIGH COURT
SANJAY KAROL, CJ. & S. KUMAR, J.
 SUBSCRIBE FOR FULL CONTENT
OR Try Reload the Page |