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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Shanmugam Saravanan – Appellant
Versus
Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. summary of facts involving notice issuance and non-compliance. (Para 1 , 2 , 4) |
| 2. court's identification of natural justice violation and requirement for re-assessment. (Para 5 , 6 , 7) |
| 3. operational directives for remand and limitations waiver. (Para 8 , 9) |
ORDER
Heard the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent.
2. The Petitioner is before this Court against the impugned Assessment order dated 13.03.2025 for the Assessment Year 2020-2021. The impugned order has preceded a Show Cause Notice dated 16.02.2025, wherein, five days time was given to the Petitioner to respond to the same. The Petitioner has positively responded by 21.02.2025.
3. However, the Petitioner failed to respond to the same and thereafter on
10.03.2025 the Petitioner sent representation stating that the Petitioner will file a reply in due course.
4. However on 13.03.2025, the impugned order has been passed. The reasons stated in Section 148 Notice seems to indicates that the Petitioner had purchased an immovable property during the previous year i.e., 2019-2020 assessable to tax under Assessment Year 2020-2021. The Petitioner has enclosed a copy
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