2024 (7) TMI 973

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs. S. Premalatha, Jr. SC ORDER An assessment order dated 15.02.2024 is challenged in this writ petition on the ground that materials placed on record by the petitioner were not duly taken into consideration. In respect of assessment year 2019-20, the petitioner did not file the return of income. Pursuant to notice under Section 148 of the Income Tax Act, 1961 (the I-T Act), proceedings were ini....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds the above mentioned interest income, show cause notice dated 08.01.2024 was issued. The petitioner failed to reply thereto and asserts that the failure to reply was on account of health issues. The impugned assessment order was issued thereafter. 2. Learned counsel for the petitioner referred to both replies dated 02.10.2023 and 12.12.2023 and submitted that the petitioner had annexed the tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erring to the impugned assessment order, she submits that multiple opportunities were provided to the petitioner by issuing notice under Section 148 and several notices under Section 142(1) before the show cause notice was issued. She points out that the show cause notice was not replied to. She also submits that the petitioner did not explain by the two replies that tax was remitted on the intere....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent order, it appears that the assessing officer took note of the sale deed relating to the sale of property. The contention of the petitioner with regard to interest income having accrued from fixed deposits was also noticed. However, the income tax challan and the TDS were not taken into consideration. At the same time, it should be noticed that the assessee failed to reply to the show cause not....