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HC set-aside order for non-consideration of reply due to administrative delays in ITBA-PAN system
Case Law Details
- Case Name
- N. Kannammal Vs Assessment Unit (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Madras High Court
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N. Kannammal Vs Assessment Unit (Madras High Court)
Introduction: The Madras High Court recently heard a writ petition filed by N. Kannammal challenging the assessment order passed by the Assessment Unit under section 143(3) r.w.s. 144B of the Income Tax Act, 1961, dated 07.12.2022. The petitioner contended that the order was unjust as it failed to consider her submitted reply and did not afford her an opportunity for a personal hearing.
Background: N. Kannammal had filed her income tax return for the Assessment Year 2021-22. Subsequently, her case was selected for scrutiny, and a show cause n...





