Writ petition over denial of video-conference oral hearing in income tax reassessment. Respondents admitted the link was not provided due to inadvertence. Court quashed the assessment order and remitted the matter to the Assessing Officer to redo it with an oral hearing opportunity.
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HEMANT BHARDWAJ .....Petitioner
Through: Ms. Monika Agarwal and Mr. Ajit Kumar Jha, Advocates.
versus
NATIONAL E ASSESSMENT CENTRE & ORS. .....Respondents Through: Mr. Prashant Meharchandani, SSC with Mr. Akshat Singh, JSC with Ms. Ritika Vohra and Mr. Utkarsh Kandpal, Advocates.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
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O R D E R 03.07.2024
order of 15 March 2024 which reads thus: -
“1. The record would reflect that the order under Section 148A(d) of the Income Tax Act, 1961 [‘Act’] came to be passed on 16 March 2023. Thereafter, the assessee was placed on notice referable to Sections 144B, 143(2) as well as 142(1) of the Act.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/07/2025 at 00:02:27
due to inadvertence, the video link for the purposes of oral hearing, could not be provided.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 3, 2024/ vp
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/07/2025 at 00:02:27
2 issues framed by the court
Was the assessee denied an oral hearing via video conferencing at the final assessment stage under Section 144B?
Should the assessment order of 23 February 2024 be quashed for that procedural failure?
4 provisions across 1 enactments
Hemant Bhardwaj
National E Assessment Centre
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
