2021 (5) TMI 882

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....ndents: Mr.Prabu Mukund Arunkumar Junior Standing Counsel And Mr.ANR.Jayaprathap, Junior Standing Counsel ORDER Mr.Prabu Mukund Arun Kumar, learned Junior Standing Counsel accepts notice for R1 and Mr.ANR.Jayaprathap, learned Junior Standing Counsel accepts notice for R2. Both learned counsel have been served with a copy of the Writ Petition and its annexures and are ready to proceed with th....

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.... Assessing Officer's judgment, greatly prejudices the petitioner. Non-appearance was on account of the fact that his father had suffered a traumatic road accident in March, 2017, which rendered him brain dead. A medical certificate dated 17.03.2016 has been issued by the Department of Neurological Sciences, Christian Medical College, Vellore certifying that, pursuant to the road accident on 02....

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....ew that substantial interests of justice would require permitting the petitioner to cause appearance before the Assessing Officer/R2 and put forth his submission. The files for assessment of the petitioner appear to have been transferred from R1 to R2. No challenge is put forth to the transfer of files from R1 to R2. 5. Thus the impugned order and the consequent rectification are set aside. The....