2022 (6) TMI 29

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.... and W.M.P.Nos.7904, 7905, 7908 & 7910 of 2022 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE R. SURESH KUMAR For Petitioner : Mr. Srinath Sridevan (in both WPs) For Respondents : Mrs. Hema Muralikrishnan (in both WPs) Senior Standing Counsel ***** COMMON ORDER In these writs petitions in respect of the Assessment Years 2014-15 and 2016-17 with an intention to reopen the assessment und....

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....hich, time limit was given on or before 23:59 hours on 28.03.2022 to reply. 5. But before making such reply, the website was closed as the petitioner could not have the access and on top of it on the same date i.e., 28.03.2022 by 23:26 hours i.e., well before the closing time for filing reply given to the petitioner, the Assessing Authority passed the order of assessment, which were the subject....

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....d submit that, when the very same assessment orders passed under Section 147, which were subject matter in the earlier writ petitions were set aside and the matters were remitted back to the respondents with the direction of this Court to issue a fresh show cause notice by giving not less than one week time to reply and thereafter, considering the reply, the Assessing Authority were permitted to c....

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.... were allowed by a separate order passed by this Court today, where, after setting aside those assessment orders, matters were remitted back to the Assessing Authority with a direction to issue fresh show cause notice by giving not less than one week time to the petitioner assessee to respond. 11. Therefore, the said directions issued by this Court shall be scrupulously followed and executed pu....