2022 (1) TMI 429

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....stice C.Saravanan For the Petitioner : Mr.A.S.Sriraman For the Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel ORDER The petitioner has challenged the impugned assessment order dated 31.05.2021 on the ground that the aforesaid order was not preceded with the issuance of a show cause notice and draft assessment order as is contemplated under Section 144B of the Income Tax Act, 19....

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....bmitted that earlier also several notices were issued which were not replied and therefore, there is no merits in this Writ Petition. 4.Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. Perused the affidavit filed in support of the Writ Petition and also the typed set of documents. 5.The petitioner is an octogenarian aged about 80 years. Th....