2021 (5) TMI 699

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....he Respondents : Mr.ANR.Jayaprathap Junior Standing Counsel ORDER The challenge in this writ petition is to an order of assessment dated 08.12.2019 passed under Section 144 of the Income Tax Act, 1961 (in short 'Act') for assessment year (AY) 2017-18. The sum and substance of the challenge is the violation of principles of natural justice and denial of any opportunity having been giv....

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....n 20.05.2019. According to counter, the aforesaid show cause notice has been issued by Registered post with acknowledgment due, received and acknowledged by one Lalitha on 25.05.2019. 4. Records of assessments were called for to establish the veracity of service of notice. The records are in possession of the learned Standing Counsel at the time of hearing of this matter. 5.The contention of....

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....p;                                   Date:20.05.2019 To SEKAR NO.10, NARAYANAN STREET, KOSAPALAYAM, ARNI-632 301 Sir/Madam, Sub: Hearing Notice - in our own case - for AY ....

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....after taking into account all materials which have been gathered during the course of inquiry and other records available in the possession of the undersigned. This notice under First Proviso to Section 144(1), is therefore directed to requisition, counter arguments and facilitate an opportunity of being heard before determining the total income to the best of the judgment of the undersigned and d....