Smt. Ritu Devi vs Commissioner of Income Tax and Another

K.P. Sivasubramaniam, J.—In all the three writ petitions, the point which is taken by the petitioners/assessees is the violation of principles of natural justice.

Heard both sides. Considering the fact that no opportunity has been given to the petitioners, which is apparent on the face of the record, the writ petitions are taken up for final hearing.

By notice dt. 30th March, 2000, which was served on the petitioners/ assesses only in the afternoon, the assessees have been directed to forward their comments so as to reach the office by 10.30 a.m. on 31st March, 2000. But, there was no sufficient time for the assessees to prepare their replies and (sic).

However, by an order passed on the very next day, the assessment was completed.

It is true that an appeal was also filed before the appellate authority and the appellate authority has also dismissed the appeal. However, considering the fact that the assessees have not been given proper opportunity to submit their reply, there is gross violation of principles of natural justice, and hence, the initial order of assessment cannot be sustained. With the result, the assessment orders are quashed with liberty to the respondents to proceed afresh by issuing fresh notice, give sufficient time for the assessees to submit their reply and proceed further in accordance with law. The writ petitions are disposed of. Consequently, connected WMPs are closed.