2024 (1) TMI 755

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.... Senior Standing counsel assisted by 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. ....

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.... providing any opportunity of personal hearing, 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....

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..... Considered the submissions made by the petitioner 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 go....

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....t only due to non-consideration of the reply filed by the petitioner but also suffers from violation of the principles of natural justice. Hence, this Court is inclined to set aside the impugned order. 6. Accordingly, this Writ Petition is allowed, the impugned order dated 07.12.202 passed by the respondent is set aside and the matter is remitted back to the respondent for fresh consideration, ....