Petitioner challenged income-tax assessment orders for AYs 2001-02, 2002-03 and 2005-06 claiming denial of adequate opportunity of hearing. The court noted multiple notices were issued and responded to, found no ground for Article 226 relief, dismissed the petition leaving statutory remedies open.
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$~98
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 61(1) .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh and Mr. Yojit Pareek, Advs.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
reliefs:-
“(i)Issue appropriate writs or directions for quashing, declaring null and void the impugned orders dated 29.12.2023 and consequent illegal demand raised by the said order passed pursuant to but in the violation of or without complying the legal and constitutional provisions s well as the orders dated 15.12.2022 passed by hon’ble high court in WPC 17084 of 2023.
(ii) Declare as final the assessments of the petitioner for the AYs 2001-02, 2002-03 and 2005-06 as per ITR dated 31.12.2001, 19.08.2002 and 29.03.2006, respectively.
(iii) Pass appropriate order and or directions for inquiring and punishing according to law the then ld. Additional CIT Mr. D.N. Kar and the then Ld. CIT. appeal Mr. Vinod Kumar for deliberately, knowingly, dishonestly and malafidely passing false and illegal orders against the petitioner.
(iv) Pass such further order as may be considered just and appropriate in the facts and circumstances of the case.”
on the ground that he was not provided an adequate opportunity of being heard.
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 01:45:17
| “S. No. | Notice | Date of Issue | Date of hearing |
Remarks |
|---|---|---|---|---|
| 1. | Letter issued | 09.01.2023 | Responded | |
| 2. | 142(1) | 18.11.2023 | 23.11.2023 | Responded |
| 3. | 142(1) | 01.12.2023 | 11.12.2023 | Responded |
| 4. | Show Cause | 15.12.2023 | 22.12.2023 | Responded |
| 5. | Show Cause (change of incumbent) |
19.12.2023 | 22.12.2023 | Responded on 21.12.2023 |
| 6. | Letter for final opportunity |
26.12.2023 | 28.12.2023 | Responded” |
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 16, 2024/neha
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 01:45:17
2 issues framed by the court
Was the petitioner denied an adequate opportunity of being heard in the assessment proceedings?
Did the case warrant exercise of writ jurisdiction under Article 226?
1 provisions across 1 enactments
K C Aggarwal
Assistant Commissioner of Income Tax Circle 61(1)
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
