2022 (6) TMI 1501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....669/2022 (T-IT) - -<br>Income Tax<br>THE HON&#39;BLE MR. JUSTICE M.I. ARUN For the Appellant : Sri. Annamalai S., Advocate For the Respondent : Sri. Sanmathi E.I., Advocate ORDER Aggrieved by the assessment order for the year 2012-13 dated 31.03.2022 bearing No. ITBA/AST/F/17/2021-22/1042398683(1) vide Annexure-A to the writ petition the assessee has filed the instant writ petition. 2. The c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d and why the proposed variation could not be made and gave about one hour time for him to provide necessary particulars. As the petitioner was not in a position to provide necessary particulars, order dated 31.03.2022 bearing No. ITBA/AST/F/17/2021-22/1042398683(1) vide Annexure-A to the writ petition has been passed by the authorities. Aggrieved by the same the instant writ petition is filed. 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le opportunity of hearing has been accorded to the petitioner and on that count the interim order is liable to be set aside and the matter requires to be remand back to the authorities to consider the petitioner's request of affording a reasonable opportunity of hearing. Hence, the following; ORDER 1) Order dated 31.03.2022 bearing No. ITBA/AST/F/17/2021-22/1042398683(1) vide Annexure-A to t....