Case Law Details
Lakshmi Jalladianpettai Lakshmanan Vs ITO (Madras High Court)
Introduction: The Madras High Court recently addressed a crucial aspect related to income tax proceedings in the case of Lakshmi Jalladianpettai Lakshmanan vs. ITO. The court dismissed a writ petition challenging a show cause notice issued under Section 148(A) of the Income Tax Act, 1961.
Detailed Analysis: The petitioner received the notice due to non-filing of the income tax return for the Assessment Year 2016-17. The primary contention was regarding the sale of land, specifically an irrigation land measuring 29 cents located beyond the city limits. The petitioner responded to the notice, highlighting the nature of the land sold.
The petitioner’s grievance centered around the issuance of the notice under Section 148(A) without considering their response. The petitioner argued that the assessing authority had not provided an opportunity for a personal hearing and had not taken into account the nature of the land sold.
In response, the standing counsel for respondents 1 & 2 clarified that the order in question was merely a show cause notice. The counsel assured that the petitioner would have a proper opportunity for a personal hearing before any final order was passed.
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