2021 (11) TMI 1126

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....E HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER BY ADVS. JOSEPH MARKOSE (SR.) ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA FOR THE RESPONDENT ADV. CHRISTOPHER ABRAHAM -SC, ADV. JOSEPH MARKOSE SR.- P JUDGMENT Petitioner is a charitable society registered under Section 12A of the Income Tax Act, 1961 [for short, the Act]. For the assessme....

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....sking it to respond by 20.09.2021. On 22.09.2021, Ext.P18 assessment order was issued after observing that assessee was aware of the proceedings all along. 4. The assessment orders Ext.P10 and Ext.P18 are under challenge on the ground of violation of principles of natural justice. 5.I have heard the arguments of Adv.Joseph Markos, learned Senior counsel on behalf of the petitioner as well as Adv....

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....(1)(xxii) of the Act, the assessee will be put to prejudice. 8. It is clear from the circumstances that have transpired in the instant case, from the time of show cause notice till the date of assessment, for both the assessment years, that the show cause notices failed to privide sufficient opportunity to the petitioner to respond. The violation of principles of natural justice in the orders imp....