Appeal Against Reassessment Order: Rajesh Malik Vs. ITO Ward-5 Rohtak for AY 2012-13

Unraveling ITA No. 1742/DEL/2022: Reassessment under Scrutiny

In the intricately woven fabric of Indian tax litigation, ITA No. 1742/DEL/2022 emerges as a noteworthy case, shedding light on the procedural and legal intricacies involved in reassessment proceedings under the Income Tax Act. This appeal, filed by Rajesh Malik of Rohtak, Haryana, against the Income Tax Officer (ITO) Ward-5 Rohtak, comes in the backdrop of a contested reassessment order for the assessment year 2012-13.

Background

Rajesh Malik, the appellant, challenged the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which pertained to a reassessment issue for the year in question. The appeal highlights grievances against procedural lapses and the essence of natural justice not being served.

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Conclusion

On scrutinizing the facts and legal provisions, the Income Tax Appellate Tribunal (ITAT), presided over by Shri Kul Bharat, concluded that the reassessment proceedings, as well as the order, lacked the adherence to prescribed statutory conditions. It was emphasized that the principles of natural justice were not fully exercised, leading to the order’s setting aside and remand to the Assessing Officer for fresh adjudication.

The case of Rajesh Malik versus ITO Ward-5 Rohtak stands as a significant precedent in understanding the legal nuances of reassessment procedures and the pivotal role of ensuring compliance with statutory provisions and principles of natural justice. The appeal’s success, for statistical purposes, illuminates the path for similar future disputes, advocating for a fair and just tax administration system.

Appeal Against Reassessment Order: Rajesh Malik Vs. ITO Ward-5 Rohtak for AY 2012-13