2022 (10) TMI 1122

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....PPELLANT: ADV O.D.SIVADAS RESPONDENT: ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JUDGMENT Basant Balaji J., The appellant has filed this appeal aggrieved by the judgment in W.P.(C)No.14803 of 2022, whereby the Writ Petition was dismissed. 2. The said Writ Petition was filed to call for records leading to Ext.No.P9 and P10 orders and to quash the same. 3. The appellant, is the....

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....t was directed to furnish source of cash deposit for the assessment year and also the cash flow statement. The appellant filed a reply on 15.2.2022 explaining the source of cash deposit and the cash flow statement. On 26.3.2022 Ext.P7 show cause notice was issued by the first respondent through online to the appellant. In Ext.P7 it was stated that the response should be filed before 23.59 hrs of 2....

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.... before this court under Article 226 of the Constitution of India in the Writ Petition. 6. The learned Single Judge noticed that though only two days time was given for filing the reply, the appellant has in fact filed his reply within the time granted by the authorities on 28.3.2022 itself and hence, the appellant cannot complain of violation of the principles of natural justice as he has util....