2023 (8) TMI 1307

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.... 2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE C. SARAVANAN For Petitioner : Mr. Suhrith Parthasarathy For Respondents : Mr. V. Mahalingam Senior Standing Counsel ORDER The petitioner has challenged the impugned Assessment order dated 30.03.2022 for the Assessment Year 2013-14. 2. The specific case of the petitioner is that the petitioner was an employee of a company namely M/s.....

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....submit that in the reply dated 27.04.2021, the petitioner had specifically requested the respondents to furnish the reasons for reopening of the assessment under section 148 of the Income Tax Act, 1961. It is submitted that reason has been furnished long after on 28.02.2022, i.e, about one month before the time for completing the assessment was lapsed on 31.03.2022. 5. He would further submit t....

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.... Tax Act, 1961. It is further submitted that the petitioner has also requested for a personal hearing in the reply dated 16.03.2022. Despite the same, the respondents have straight away proceeded to pass a speaking order. 8. The learned Senior Standing Counsel for the respondents on the other hand would submit that the writ petition is without merits. It is therefore submitted that the petition....

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....t which was not furnished earlier. It was furnished only after the disposing of the petitioner&#39;s objection for reopening the assessment, after the order was passed. The reason for reopening of the assessment on 12.03.2022 also does not make it clear as to whether the amount of Rs. 2,17,16,42,722/- was deposited in the petitioner&#39;s account or in the account of the said M/s. Novateur Electri....