2023 (10) TMI 1583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 5141 of 2022 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Ms.T.V.Muthuabirami For the Respondent : Dr.B.Ramanakumar Standing counsel ORDER This writ petition has been filed challenging the assessment order dated 26.11.2019 bearing Document No.20121057533 passed by the first respondent. 2. The learned counsel for the petitioner would submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sel would contend that though the said assessment order was passed on 26.11.2019, she came to know about the same only after the receipt of notice from Tambaram Circle in the year 2022. Therefore, the learned counsel would submit that the said assessment order came to be passed without providing any opportunity to the petitioner. She would also contend that since the petitioner is a senior citizen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for the petitioner. However, he would fairly submit that if this Court directs the respondent to provide an opportunity to the petitioner, the respondent will provide the same and pass appropriate orders. 5. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 6. Upon hearing, this Court is of the view that it is an admitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er case before the respondent and satisfy them by stating that she is not having any business on her own and she is only living on the interest income. 7. Considering the submission made by both the learned counsel, this Court is inclined to set aside the impugned order dated 26.11.2019 and accordingly the said impugned order is set aside. While setting aside the said impugned order, this Court....