Case Law Details
Abdul Azeez Rahamathunisa Vs ACIT (Madras High Court)
The petitioner is an octogenarian aged about 80 years. The petitioner had suffered personal bereavement on account of death of her Power Holder who was taking care of the petitioner’s requirements as the petitioner is a NRI.
Considering the fact that the impugned order has been passed without issuance of a show cause notice and mandatory draft assessment order, the impugned order passed by the first respondent cannot be sustained.
Considering the same, this Writ Petition is allowed by quashing the impugned order. The case is remitted back to the first respondent to pass a speaking order within a period of 60 days from the date of receipt of a copy of this order. The impugned order which stands quashed by this order shall be treated as a show cause notice and draft assessment order.
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