2024 (8) TMI 1368

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....44 of 2024 And W. M. P. Nos. 164 and 165 of 2024 - -<br>Income Tax<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. N.V. Balaji For the Respondent : Mr. V. Mahalingam, Sr. SC ORDER The petitioner assails an assessment order dated 24.11.2023 in respect of assessment year 2020-21. The petitioner had filed a revised return of income in the assessment year 2020-21 declar....

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....e of the petitioner to the Income Tax Department asserting that objections were filed before the DRP and that the same could not be e-filed because the e-filing facility was closed. In the above facts and circumstances, the assessment order dated 24.11.2023 was issued. In the said order, it is recorded that the petitioner did not file objections before the DRP and that, therefore, it was concluded....

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....by the petitioner. 4. Mr.V.Mahalingam, learned senior standing counsel, accepts notice on behalf of the respondents. By referring to the impugned order, he points out that the draft assessment order was issued on 30.09.2023 and that the petitioner had thirty days time within which to file objections before the DRP. Since a copy of such objections was not placed before the Assessing Officer, learn....

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.... circumstances set out above, it appears that the Assessing Officer has proceeded to issue the assessment order on account of being unaware that objections were submitted before the DRP. Consequently, the petitioner&#39;s total income has been determined in a sum of Rs. 97,50,98,539/- against the income of Rs. 54,36,39,810/- as per the petitioner&#39;s return. The conclusion that follows is that t....