VIKRAM SINGH SHEKHAWAT S/O SHRI SAMUNDAR SINGH vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/12770/2021HC RajasthanRJHC02072949202127 October 2026Author: INDERJEET SINGH,SANGEETA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition, deeming it just and proper to direct the Appellate Authority to provide an opportunity of personal hearing to the petitioner. The Court further directed that the Appellate Authority shall decide all objections raised by the petitioner, including those pertaining to the special audit. The principle established is that procedural fairness, including the right to a personal hearing, should be ensured, and appellate authorities are empowered to adjudicate all objections raised by the assessee. The Court did not decide the merits of the special audit order itself but ensured the petitioner's right to be heard on this issue was preserved before the appellate forum.

What were the facts?

The petitioner, Vikram Singh Shekhawat, filed a writ petition challenging an order dated 30.09.2021 passed by the Assistant Commissioner of Income Tax under Section 142(2A) of the Income Tax Act, 1961, concerning a special audit. During the pendency of the writ petition, the assessment order has been passed, and the petitioner has also filed an appeal before the Commissioner (Appeals), which is pending. The petitioner's grievance is that he was not provided an opportunity of personal hearing before the special audit order was passed.

What were the issues?

1. Whether the order directing a special audit under Section 142(2A) of the Income Tax Act, 1961, is liable to be quashed for want of a personal hearing to the assessee. Assessee's Contention: The petitioner argued that the order directing a special audit under Section 142(2A) was passed without affording him an opportunity of personal hearing, which is a procedural irregularity. Revenue's Contention: The department submitted that the petitioner is at liberty to raise all his legal grounds, including objections regarding the special audit, before the Appellate Authority.

Which sections of the Income-tax Act were involved?

Section 142(2A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JP:43470-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12770/2021 CNR: RJHC020729492021 | URN: CW / 28304U / 2021 Vikram Singh Shekhawat S/o Shri Samundar Singh, Aged About 50 Years, R/o 9, Nemi Sagar Colony, Queens Road, Vaishali Nagar, Jaipur. ----Petitioner Versus 1. Assistant Commissioner of Income Tax, Central Circle 3 Jaipur, New Central Revenue Building, Statue Circle, Jaipur. 2. Principal Commissioner of Income Tax (Central), Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Ms. Gunjan Pathak For Respondent(s) : Mr. Siddharth Bapna with Mr. Rahul Kumar Ms. Tanushka Saxena Mr. Jai Prakash Meena HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 27/10/2026

1.

This writ petition has been filed by the petitioner challenging the order dated 30.09.2021 passed by the respondents under Section 142(2A) of the Income Tax Act, 1961 with regard to special audit. During pendency of the writ petition before this Court as informed by learned counsel for the parties, the assessment order has already been passed.

2.

The petitioner has also filed the appeal before the Commissioner (Appeals) which is still pending.

[2026:RJ-JP:43470-DB] (2 of 2) [CW-12770/2021]

3.

Grievance of the petitioner is that prior to passing of the order dated 30.09.2021 with regard to special audit under Section 142(2A) of the IT Act, 1961, opportunity of personal hearing was not given to him. At this stage, learned counsel for the department submits that the petitioner is at liberty to raise all his legal grounds before the Appellate Authority.

4.

Considering the submissions made by learned counsel for the parties, we deem it just and proper to dispose of this writ petition with a direction to the Appellate Authority to provide opportunity of personal hearing to the petitioner and we further direct that the Appellate Authority shall decide all the objections raised by the petitioner including the objections with regard to special audit.

(SANGEETA SHARMA),J (INDERJEET SINGH),J 12 D(A)/KAVISH

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