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Non-Resident Can’t Be Expected to Monitor Tax Portal After 8 Years, HC Sets Aside Assessment Order for Improper Notice
Case Law Details
- Case Name
- Madhubala Narayanasamy Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Madras High Court
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Madhubala Narayanasamy Vs ITO (Madras High Court)
Non Resident taxpayer cannot be expected to monitor the online tax portal after eight years- Madras HC Sets Aside Income Tax Assessment Order Due to Improper Notice
In the case of Madhubala Narayanasamy Vs ITO, the Madras High Court addressed a writ petition challenging an assessment order passed under Section 143(3) read with Section 114 of the Income Tax Act for the assessment year 2015-16. The petitioner, a non-resident taxpayer residing in the USA, argued that she was unaware of the reassessment proceedings as she did not receive any notice...
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