Harshi Uppal v. Assessment Unit Income Tax Department Delhi & Anr.
Income tax – Assessment Year 2023-24
Case brief
What is this about?
Writ petition under Article 226 jurisdiction of Delhi High Court (W.P.(C) 4071/2025) by assessee Harshi Uppal challenging faceless assessment order dated 10.03.2025 for AY 2023-24 framed under S. 143(3) r/w S. 144B Income Tax Act, 1961 on natural-justice grounds (denial of opportunity of hearing); disposed following Global Vectra Helicorp Limited v. Assessment Unit, NFAC (2024:DHC:3303-DB) with Revenue's consent; order set aside, fresh assessment after hearing within sixty days; Bench: Vibhu Bakhru and Tejas Karia, JJ; decided 16.04.2025.
What did the court decide?
Impugned assessment order dated 10.03.2025 set aside; concerned unit directed/permitted to pass a fresh order after affording the petitioner an opportunity of being heard within sixty days; pending application disposed of. ¶17