2024 (10) TMI 1573

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.... For the Petitioner : Mr. Suhrith Parthasarathy For the Respondent : Mr. B. Ramanakumar, Senior Standing counsel for R1 & R2, Dr. B. Ramaswamy, Senior Standing counsel for R3 ORDER This writ petition has been filed challenging the impugned assessment order dated 21.05.2024 passed by the 1st respondent. 2. Mr.B.Ramanakumar, learned Senior Standing counsel takes notice on behalf of th....

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....a position to file his reply. Under these circumstances, the impugned order dated 21.05.2024 came to be passed by the 1st respondent. 4. Further, he would submit that in the said impugned order, the respondents had classified the petitioner as a "Resident" and demanded tax amount by adding the deposits made in his account as "unexplained investments" and also adding the shares, which were trans....

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....iled to file his returns. Based on the information available with the respondents, they issued the show cause notices and passed the draft assessment order dated 28.03.2024, whereby 30 days time was provided to the petitioner for filing reply. However, no reply was filed by the petitioner. Under these circumstances, the impugned assessment order was passed on 21.05.2024. Hence, he requests this Co....

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.... by the respondents. However, due to the demise of his wife and other personal commitments, the petitioner was not in a position to explain these aspects to the respondent. Therefore, the impugned order came to be passed by the 1st respondent on 21.05.2024. 8. Further, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence....