| COURT: | Delhi High Court |
| CORAM: | Pratibha M. Singh J, S. Muralidhar J |
| SECTION(S): | 144C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | DRP, principles of natural justice |
| COUNSEL: | Ananya Kapoor, Sanat Kapoor |
| DATE: | August 18, 2017 (Date of pronouncement) |
| DATE: | August 24, 2017 (Date of publication) |
| AY: | 2013-14, 2014-15 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 144C DRP: Action of the DRP in granting time to the assessee till 24th July 2017 to submit documents but in still passing the order on the same day itself and that too without taking on record the documents produced by the assessee is clearly unreasonable and in violation of the principles of natural justice | |
Clearly, the Respondent acted in violation of the principles of natural justice, since despite the time being granted to the Petitioner till 24th July 2017 to submit documents sought by the DRP, the DRP passed the order on 24th July, 2017 itself and that too without taking on record the documents produced by the Petitioner till then. The time given for the Petitioner to do so was just four days. This was clearly unreasonable, particularly, since there was an intervening weekend between 20th and 24th July, 2017
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