2024 (1) TMI 755

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....Mrs.S.Premalatha, Junior Standing counsel ORDER This Writ Petition is filed challenging the assessment order passed by the respondent under section 143(3) r.w.s.144B of Income Tax Act, 1961, dated 07.12.2022. 2. Mr. N.V. Narayanan, learned counsel appearing for the petitioner submitted that the petitioner filed her return of income for the AY 2021-22. The petitioner's case was selected for ....

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....ing, the impugned order came to be passed and hence the same is liable to be set aside. 3. Per contra, the learned Senior Standing Counsel appearing for the respondent drew the attention of this Court to para No.7 of the counter affidavit filed by the respondent, wherein, it has been stated at the remarks column as follows ''...Before the reply got reflected in the ITBA, the proposal was ....

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....oner and the learned Senior Standing Counsel for the respondent and perused the materials available on record. 5. Though the petitioner filed her reply to the show cause notice dated 24.11.2022 within the time limit prescribed i.e., before 01.12.2022 at 13.19 hours, the respondent has not considered the same on account of the fact that the reply got reflected in ITBA-PAN only after the proposal w....