2024 (8) TMI 117

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....d:- 6-2-2024<br>W. P. No. 2609 of 2022 and W. M. P. Nos. 2755, 2757 and 2761 of 2022 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. A. S. Sriraman For the Respondent : Mr. V. Mahalingam Senior Standing Counsel ORDER A re-assessment order dated 21.09.2021 and proceedings pursuant thereto are challenged by the petitioner. After the origin....

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....Writ Petition was filed. Learned counsel urges that the petitioner be provided an opportunity to contest the proceedings. 2. In response to these submissions, learned Senior Standing Counsel for the respondents submits that the petitioner did not respond to several notices issued to the original e-mail ID, [email protected]. Therefore, the ID provided by the petitioner in the portal of the Inc....

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....issued on 21.04.2021, were issued to the following address: [email protected]. It should also be noticed that these communications were issued during the second wave of the Covid-19 pandemic. 4. The impugned re-assessment order came to be issued in the above facts and circumstances without hearing the petitioner. Therefore, the impugned reassessment order and proceedings consequential ther....