2024 (7) TMI 510

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....or the Petitioners in both W.Ps. : Mr. Veerakathiravan Senior Counsel for Mr. P. Saravanakumar For the Respondent in both W.Ps. : Mr. N. Dilip Kumar Senior Standing Counsel COMMON ORDER The petitioners are the husband and wife, who are before this Court against the respective assessment orders dated 22.05.2024 and 16.05.2024 for the assessment years 2019-20 and 2020-21. 2. The petition....

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....solution Panal (DRP) as is contemplated under Section 144C(2) of the Income Tax Act, 1961. 5. The learned Senior Counsel for the petitioners would fairly admits that the respective petitioners have filed appeal before the Appellate Commissioner. However, orders have been passed in violation of principles of natural justice and therefore submits that the petitioners will withdraw their respectiv....

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....s before the Appellate Commissioner. 8. It is further submitted that the petitioners have an alternate remedy, which has been rightly invoked by the respective petitioners and therefore, these writ petitions are liable to be dismissed. 9. That apart, it is submitted that the objections of the respective petitioners have also been dealt by the respondent while passing the impugned assessment ....

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....stances, I am inclined to dispose of these writ petitions by quashing the impugned orders and by remitting the case back to the respondent to pass a fresh order on merits and in accordance with law subject to the respective petitioners filing their objections dated 30.04.2024 and 11.04.2024 with the Dispute Resolution Panel within a period of 15 days from the date of receipt of a copy of this orde....