2020 (4) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and both for the year 2017 - 2018. 3. In the first writ petition namely, W.P.(MD).No.4821 of 2020, the Writ Petitioner, Vijikumar, questioning the PAN No.ADFPV6842H, is aggrieved by the assessment order, dated 22.12.2019 for the assessment year 2017-2018, whereby, in the order in original, the Assessing Officer had stated that the petitioner therein has been assessed to a total income of Rs. 1,82,06,305/- and has accordingly, raised a demand for payment of tax. 4. In WP.(MD)No.4823 of 2020, the Writ Petitioner namely, Alamelu Chidambaram, the PAN No.AACPC6230G has again questioning the order of the Assessment Officer for the assessment year 2017 - 2018 passed under Section 144 of the Income Tax Act, whereby, the income of the said p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the same issue in that notice not been served, not uploaded and thereafter, when uploaded and being replied by the Writ Petitioner, the assessment orders came to be passed without considering the said reply. 9. On these grounds impugning that the orders suffers from violation of principles of natural justice, the learned Counsel urged this Court to interfere with the assessment orders and remit the matters back to the assessment Officer to once again pass an assessment order, after considering the issues raised in these Writ Petitions. 10. In this connection, the learned Counsel also relied on W.P.300 of 2020 in the case of the Bhavani Kudal Co-operative Urban Bank Ltd., Vs. The Assistant Commissioner of Income Tax, Erode, where....