Wtax/992/2022 Of Shri Anujj Malhotra v. Principal Commissioner Of Income Tax And Another

Case :- WRIT TAX No. - 992 of 2022 Petitioner :- Shri Anujj MalhotraRespondent :- Principal Commissioner Of Income Tax And AnotherCounsel for Petitioner :- Saurabh Sharma,Mahima Jaiswal,Sr. AdvocateCounsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Chandra Kumar Rai,J. Heard Sri Shambhu Chopra, learned Senior Advocate assisted by Ms.Mahima Jaiswal, learned counsel for the petitioner and Sri GauravMahajan, learned Senior Standing Counsel for the respondents. This writ petition has been filed praying for the following reliefs: "(i) certiorari quashing the Order u/s 263 passed by Respondent no.1dated 31st March, 2022 for A.Y.2017-2018 (Annexure No.3) to the petition (ii) certiorari quashing the notice dated March 28th, 2022 issued byRespondent No.1 for A.Y.2017-2018 (Annexure No.2) to the petition; (iii) madamus commanding the Respondent No.1 not to proceed u/s 263in pursuance to the Notice issued u/s 263 of the Act for A.Y. 2017-2018and not to pass any fresh order u/s 263 without first giving an opportunityto the petitioner to be fully heard on merits and after perusing all theevidence and materials submitted by the petitioner for the assessmentyear in question;" With the consent of learned counsels for the parties, this writ petition isbeing finally disposed off without calling of counter affidavit. From the records, we find that the notice dated 28th March, 2022 wasissued by the respondent no.1 i.e. Principal Commissioner of IncomeTax-1, Agra, under Section 263 of the Income Tax Act, 1961 fixing thedate for 30th March, 2022 requiring the petitioner to submit reply. Thus,merely a day's time was granted to the petitioner to submit reply. This ispractically denial of natural justice. Sri Gaurav Mahajan, learned Senior Standing Counsel for therespondents states that the respondent no.1 was compelled to issue anotice and pass the order since the limitation was going to expire on 31stMarch, 2022 for Assessment Year 2017-18. In view of the facts as aforenoted, we find that the impugned order dated31st March, 2022 has been passed by respondent no.1 i.e. PrincipalCommissioner of Income Tax-1, Agra, in breach of principles of naturaljustice and reasonable opportunity of hearing was not afforded to thepetitioner, therefore, the impugned order dated 31st March, 2022 forA.Y.2017-18 passed by the respondent no.1, under Section 263 of the Income Tax Act, 1961 is hereby quashed. The matter is remitted back tothe respondent no.1 to pass afresh order in accordance with law afteraffording reasonable opportunity of hearing to the petitioner. The writ petition is allowed to the extent as indicated above. Order Date :- 25.7.2022 Rameez