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Right to prosecute cannot be deprived for mere non-participation in Income Tax assessment proceeding
Case Law Details
- Case Name
- PE65 The Modakkurichi Circle Teachers And Public Servants Cooperative T & C Society Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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PE65 The Modakkurichi Circle Teachers And Public Servants Cooperative T & C Society Vs ITO (Madras High Court)
Held that merely because of non-participation of the assessment proceedings, the valuable right of the petitioner would not be deprived of to prosecute a case under Section 264. Accordingly, orders passed u/s. 264 alongwith assessment orders u/s. 143 & 147 remanded back for fresh consideration.
Facts- Vide the present petition, the petitioner has contested that originally return was filed on 12.01.2024 for the assessment year 2018-19. Earlier, the petitioner h...
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