Court dismisses writ petition challenging assessment order, grants right to file appeal within 30 days.

The Court dismissed the writ petition challenging the assessment order, finding no merit in the petitioner's claims of procedural irregularities or violation of natural justice. The petitioner was granted the right to file a statutory appeal within thirty days, with the appellate authority directed to review the case independently. No costs were imposed on either party, and the related Miscellaneous Petitions were closed.

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Issues:
Challenge to assessment order based on violation of natural justice and denial of cross-examination rights.

Analysis:
1. The petitioner contested the assessment order dated 27.09.2021, alleging violation of natural justice principles as they were not given a hearing before the order was passed. Additionally, the petitioner was denied the opportunity to cross-examine individuals from whom statements were obtained by the Income Tax Department, including the buyer V.Palanikumar, despite specific requests. The petitioner relied on legal precedents like Kishanchand Chellaram vs. CIT and others to support their arguments.

2. The petitioner argued that despite the property being under litigation and no sale consideration being received, the assessment was completed without due process. Reference was made to Circulars and legal judgments to emphasize the necessity of a fair assessment process, including personal hearings as mandated by Section 144 of the Income Tax Act.

3. The respondents, represented by the Senior Standing Counsel, refuted the petitioner's claims, asserting that the assessment was conducted in accordance with the law. They highlighted that the buyer's statement was not relied upon, and the value determination under Section 50 C was based on documentary evidence, rendering cross-examination unnecessary.

4. The Court reviewed the arguments presented by both parties and the history of the case, noting that the petitioner had previously failed to participate in appeal proceedings. The Court found no merit in the petitioner's claims of procedural irregularities or violation of natural justice, as the documents were deemed self-explanatory and sufficient for assessment purposes.

5. Ultimately, the Court dismissed the writ petition but granted the petitioner the right to file a statutory appeal within thirty days. The appellate authority was directed to review the case independently, ensuring the petitioner's right to be heard. The judgment concluded without imposing any costs on either party, closing the related Miscellaneous Petitions.

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