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Punjab & Haryana HC Cancels Tax Notice for Non-Compliance U/S 144-B(6)

Arpit Kulshrestha

Punjab & Haryana HC's Order for Arihant Roller Flour Mills

The Punjab and Haryana High Court has cancelled the assessment order and consequent notice of demand and penalty proceedings due to non-compliance with the process glorified in clauses (vii) and (viii) of Section 144-B(6) of the Income Tax Act.

The assessment of the orders and demand notices would have passed for the breach of the principles of natural justice, The bench of Justice Ritu Bahri and Justice Manisha Batra witnessed.

Read Also: ITAT Delhi Removes Penalty Without Noting Charge in the Tax Notice U/S 274

The applicant questioned that his cased was appointed for 21st March 2023, at 11 am via VC however because of the non-availability of the counsel of the applicant, an urge to again schedule the VC was provided via the applicant at 7 am dated 21st March 2023. No answer has been obtained by the applicant via the respondent and the urge showed as open on the e-filing portal of the applicant. On the date 21st of March 2023, the respondents closed the e-submission utility in the account of the applicant.

A grievance has been sought by the applicant on the e-filing portal on the date 21st March 2023 and a resolution to the grievance was furnished on the date 23rd March 2023. The respondents forwarded the details to the related assessment unit.

Read Also: Delhi HC Cancels Tax Notice & Order Due to Personal Hearing

However, the order and notifications were issued without providing the petitioner with an opportunity to be heard.

The petition would have been permitted by the court and set aside the demand notice.

Case Title Arihant Roller Flour Mills Vs National Faceless Assessment Centre
Case No CWP-7239-2023
Date 26.04.2023
Counsel for Petitioner Nikhil Goyal
Counsel for Respondents Gauri Neo Rampal
Punjab & Haryana High Court Read Order

Disclaimer:- “All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check.”

Published by Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.
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