Initiation of recovery proceedings based on ex-parte order unsustainable: Madras HC

Hussain Maideen Ebrahim Sha Vs ACIT (Madras High Court) Madras High Court held that initiation of recovery proceedings based on ex-parte order passed without considering the submissions is unjustified. Accordingly, writ allowed and CIT(A) directed to dispose of appeal. Facts- The petitioner is an individual assessee on the files of the respondent-Department. The petitioner’s case was selected for scrutiny and an assessment order was passed by the first respondent-Assistant Commissioner of Income Tax vide order dated 08.04.2021, assessing the petitioner’s income at Rs.12,84,74,810/-...