2022 (12) TMI 116

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....C) NO. 1976 OF 2022 - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER JOSEPH MARKOSE, V.ABRAHAM MARKOS (SR.), ABRAHAM JOSEPH MARKOS, ISAAC THOMAS P.G., CHANDAPILLAI ABRAHAM, SHARAD JOSEPH KODANTHARA FOR THE RESPONDENT S.VAIDYANATHAN, SRI. CHRISTOPHER ABRAHAM (SC) JUDGMENT [WP(C) Nos.1734/2022, 1976/2022] The petitioner is common in these cases. The issue aris....

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....ss Assessment Scheme, 2020 came to be challenged before various Courts and while the matters were being considered by the Supreme Court, the scheme itself was amended, making it mandatory for assessees to be heard, while appeals are decided, if such an option is sought. 4. The learned standing counsel appearing for the respondents would content that the orders at Exts.P16 & P17 in W.P(C) No.1734/....

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....efinitely entitled to an opportunity to present its case before the appeals were decided. It must also be noticed that the scheme itself has been later amended making it mandatory to grant an opportunity of hearing if the same is sought. Therefore, I am of the view that Exts.P16 & P17 in W.P(C) No.1734/2022 and Ext.P2 in W.P.(C)No.1976/2022 which are orders in appeal for assessment years 2013-2014....