2022 (3) TMI 1547

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....P. Nos.7924 to 7927 of 2022 - -<br>Income Tax<br>Honourable Mr.Justice R.Suresh Kumar For the Petitioner : Mr.Srinath Sridevan (in both W.Ps) For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel (in both W.Ps) COMMON ORDER Heard Mr.Srinath Sridevan, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondents. 2....

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....not allow the assessee as it was closed by 28.03.2022 at 18:50 and 18:52 hours respectively, for which, evidences i.e., the screen shot print outs have been filed in the typed set of papers. 5. Thereafter, the assessment order has been passed in respect of W.P.No.7932 of 2022, which is impugned herein under Section 147 read with Section 144B of the Act on 28.03.2022 at 23:32 hours IST that mean....

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....of natural justice has been violated. Therefore, on that ground, this Court is inclined to set aside these orders and remit the matter back to the respondents for reconsideration. 7. Accordingly, the following orders are passed in these writ petitions: (i) That the respective impugned orders of assessment are set aside and the matters are remitted back to the respondents for reconsider....