2025 (6) TMI 906

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....93 of 2025 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy W.P.No.8979 of 2025 For the Petitioner : Mr.I.Dinesh For the R1 & R2 : Dr.B.Ramaswamy Senior Standing Counsel For the R4 : Mr.A.Arun Babu W.P.No.8983 of 2025 For the Petitioner : Mr.I.Dinesh For the Respondents : Dr.B.Ramaswamy COMMON ORDER Heard Mr.I.Dinesh, learned counsel appearing for the petitioner, Dr.B.Ramasw....

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.... was admitted in para 7 of the counter affidavit filed by the 1st respondent. 4. Para 7 of the counter affidavit of the 1st respondent reads as follows: "7. The assessment order was passed under Section 147 r.w.s. 144B of the Act on 29.09.2021. The faceless scheme was strictly followed in the conduct of the proceedings. The order was digitally signed and issued through the portal, and a copy of....

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....nior Standing Counsel would seek to dismiss this petition. 6. I have given due considerations to the submissions made on either side and perused the materials available on record. 7. In the present case, admittedly, the assessment order dated 29.09.2021 was passed ex-parte. According to the petitioner, since all the notices were uploaded in the e-portal, he was not aware of the fact and further,....

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....ling a proper reply. 10. Accordingly, this Court is inclined to pass the following orders/directions:- i) The impugned order dated 31.03.2022 passed by the 2nd respondent is set aside. ii) The respondents / Income Tax Department shall make the portal available for filing a reply by the petitioner. iii) The petitioner shall file his reply through the portal, within a period of six weeks from....