2023 (9) TMI 549

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....f 2022 And W.M.P.Nos. 16008 and 16009 of 2022 and W.M.P.No. 332 of 2023 - -<br>Income Tax<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.R.Sivaraman For the Respondents : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner has challenged the impugned Assessment Order bearing ITBA/AST/S/147/2021-22/1041668774(1) dated 26.03.2022 for the Assessment Year 2014-2015. ....

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....assed. 5. The learned counsel for the petitioner would submit that the petitioner is an entity (non-profit organization), which is not engaged in making profit. 6. It is therefore submitted that one opportunity may be granted to the petitioner to participate in the proceedings afresh. 7. The learned Senior Standing Counsel for the respondents on the other hand would submit that the grieva....

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....r Article 226 of the Constitution of India in favour of the petitioner by quashing the impugned Assessment Order and to remit the case back to the respondents to allow the petitioner to upload the returns in response to the notice under Section 148 of the IT Act dated 31.03.2021 for the Assessment Year 2014-2015. 11. Thereafter, the respondents shall comply with the procedure in terms of the de....