2023 (8) TMI 1074

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.M.Muruga boopathy For the Respondent : Mr.R.S.Balaji Senior Standing Counsel. ORDER The petitioner has challenged the impugned Assessment Order dated 09.05.2023 passed under Section 147 r/w 144(B of the Income Tax Act, 1961. 2. By the impugned order, the total income of the petitioner has been taxed to a taxable income....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....out giving adequate time, the assessment was completed in an pre-emptive manner and has thus resulted in gross violation of principles of natural justice. It is further submitted that the Assessing Officer while passing the impugned order, rejected the petitioner&#39;s request for adjournment and has erroneously stated that " the assessee did not furnish any response in this regard&#39;. Hence, it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the jurisdiction of this Court under Article 226 of the Constitution of India on the ground of violation of principles of natural justice cannot be countenanced. The petitioner has given his explanation which was found in adequate. Therefore, the Assessing Officer has passed the impugned order under Section 147 r/w 144B of the Income Tax Act, 1961. 7. A reading of the impugned order indicates ....