2023 (11) TMI 655

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....he Respondent : Ms.S.Premlatha, Junior Standing counsel for Mr.R.S.Balaji, Senior Standing counsel ORDER This writ petition has been filed challenging the impugned order passed by the first respondent dated 25.03.2022. 2. The learned counsel for the petitioner would submit that the impugned order came to be passed under Section 144 read with Section 147 of the Income Tax Act, 1961 (herein....

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....otice on 03.04.2021. Thereafter, the assessment order was also received by the assessee as stated in the paragraph No.2.7 of the counter affidavit filed by the respondent. 4. Further he would submit that in paragraph No.4 of the present writ petition, it was stated that the assessee had never opened the e-portal between the period 31.01.2022 and January 2023, which is incorrect since the assess....

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....d in the e-portal and the e-portal was also accessed by the petitioner. In fact, the assessment order also sent by virtue of post and the acknowledgement card was filed before this Court. As stated in paragraph No.2.7 of the counter affidavit of the respondent, between the period of date of issuance of notice and till the date of assessment, the assessee had accessed the e-portal for filing the in....

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.... assessee will have two opportunities to present their case. One is before the Assessing Officer and another is before the Appellate Authority. The Appellate Authority will also have similar power of the Assessing Officer to adjudicate the petitioner's case. 9. In the present case, the petitioner himself had voluntarily given up the rights of filing the reply and personal hearing before the Ass....