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    <title>2021 (10) TMI 1427 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the assessment order dated 29.09.2021 under Section 144 read with Section 147 of the IT Act for the Assessment Year 2016-2017 due to inadequate response time to the SCN. The petitioner is to submit remaining documents within two weeks, and the respondent must issue a new assessment order within six weeks, addressing the reopening reasons. The court did not express an opinion on the case&#039;s merits. The main writ petition was disposed of, and the related miscellaneous petition was closed without costs.</description>
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      <description>The HC set aside the assessment order dated 29.09.2021 under Section 144 read with Section 147 of the IT Act for the Assessment Year 2016-2017 due to inadequate response time to the SCN. The petitioner is to submit remaining documents within two weeks, and the respondent must issue a new assessment order within six weeks, addressing the reopening reasons. The court did not express an opinion on the case&#039;s merits. The main writ petition was disposed of, and the related miscellaneous petition was closed without costs.</description>
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