2020 (9) TMI 1131

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....ndent : Mrs.Hema Muralikrishnan ORDER Heard Mr.Suhrith Parthasarathy, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. 2. The challenge is to an order of assessment dated 19.11.2019 passed under the provisions of the Income Tax Act, 1961 (in short 'Act') for the assessment year 2014-15. 3. Though the petitioner has rais....

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....ed by e-mail. 5. In the light of the aforesaid, I am of the view that the petitioner has not been granted an effective opportunity to state its case before the Assessing Officer. It is relevant to note that it is only at the stage of show cause notice that the issue to be decided in assessment is crystallised and communicated to the assessee and it is thus incumbent upon the Officer to have ens....