2025 (2) TMI 450

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.... - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 19-11-2024<br>W. P. Nos. 10710 and 10712 of 2022 And W. M. P. Nos. 10344, 10345, 10351 and 10352 of 2022 - -<br>Income Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner (In both W.Ps) : Ms. N.V. Lakshmi For the Respondents (In both W.Ps) : Mrs. S. Premalatha Junior Standing Counsel COMMON ORDER By this Common Order, both the Writ Petitio....

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....pursuant to which, the Impugned Assessment Order dated 31.03.2022 has been passed by the 3rd respondent. 6. Both the orders dealt with the same issue as is evident from a reading of the reasons communicated to the petitioner on 24.09.2021 in response to query of the petitioner after notice dated 31.03.2021 was issued to the petitioner under Section 148 of the Income Tax Act, 1961. 7. In the Coun....

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....ction 143(3) of the Income Tax Act for the Assessment Year 2015-2016 is concerned, the respondents have stated that both the proceedings were going before 2 different Assessing Officers namely the 1st and the 2nd respondent i.e., the Income Tax Officer and the Deputy Commissioner of Income Tax without knowledge of each other. Hence, the Additional Commissioner of Income Tax the 3rd respondent did ....