2024 (1) TMI 65

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....s. Harisankar V. Menon, Meera V. Menon, R. Sreejith, K. Krishna, Parvathy Menon For The Respondents: None   JUDGMENT The present writ petition has been filed seeking to quash Exhibit P21 order dated 23.05.2023 passed by the third respondent by adding an amount of Rs. 21,86,27,050/- to total income under Section 198 of the Income Tax Act, 1961 ('Act, 1961' for short), and loss....

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....no decision was communicated to the petitioner in respect of the said request for extension of time and the status of the said application was shown as 'open'. 3. Thereafter, when the petitioner tried to upload his Exhibit P17 response pointing out its objections and requesting an opportunity of hearing before finalisation of assessment, it could not upload the same, since the window was closed....

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....order without passing any orders on the request of the petitioner, are in violation of the constitutional rights guaranteed under Article 14 of the Constitution of India. The petitioner ought to have been given an opportunity to file a reply to the show cause notice within the time sought i.e., upto 22.05.2023. 5. Even the request of the petitioner was not conceded and without passing any order....

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....en for extending the time for filing reply to the show cause notice. 7. I have considered the rival submissions made across the Bar. 8. The liability of the tax is a civil liability. Principles of natural justice ought to be adhered to, while finalizing the assessment proceedings in respect of tax. It is not in dispute that the petitioner is issued with Exhibit P15 show cause notice dated 10....