2023 (11) TMI 82

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.... of 2022 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice C.Saravanan For the Petitioner : G.Baskar For the Respondents : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner is aggrieved by the Impugned Assessment Order dated 30.03.2022. Earlier, the assessment was completed on 20.12.2019 under Section 143(3) of the Income Tax Act, 1961 after the petitioner had filed a Return of Inc....

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....ed to upload the return of income. Thereafter, the petitioner had successfully uploaded return of income pursuant to notice issued under Section 142(1) of the Income Tax Act, 1961 on 09.02.2022 and intimated the same to the respondents along with the second reply dated 09.02.2022. 5. Thereafter, the respondents have also issued the reasons for reopening of the assessment on 17.03.2022. It was f....

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....procedure prescribed under Section 144B of the Income Tax Act, 1961. 9. Consequently, the Impugned Order is set aside and the case is remitted back to the respondents to pass a fresh order on merits and in accordance with law within a period of six (6) months from the date of receipt of a copy of this order. The Impugned Order which stands quashed shall be treated as a Draft Assessment Order/Sh....