Case Law Details
KPL Assets LLP Vs ACIT (Madras High Court)
Madras High Court held that impugned assessment order passed without granting time despite of specific request from the petitioner is liable to be quashed and remanded back as against the principles of natural justice.
Facts- The petitioner has challenged the impugned assessment orders on the ground of violation of the principles of natural justice. A Show Cause Notice was received by the petitioner from the respondent on 10.05.2022 under Section 143(3) of the Income Tax Act. Under the Show Cause Notice, the petitioner was directed to submit the details and produce the documents mentioned therein and the petitioner was also directed to submit a reply on or before 17.05.2022.
The petitioner submitted a reply on 17.05.2022 to the Show Cause Notice issued by the respondent dated 10.05.2022. Under the said reply, the petitioner has stated that since the documents/records sought for by the respondent in the Show Cause Notice are voluminous in nature, they have sought for two weeks time to furnish the required details as per the Show Cause notice.
However, according to the petitioner, even without waiting for the documents to be submitted by the petitioner for which they have sought for two weeks time, the impugned assessment orders dated 30.05.2022 in respect of the above two assessment orders have been passed, which are the subject matters of challenge in these writ petitions.
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