Case Law Details
Sundaresan Suresh Kumar Vs Assessment Unit, Income Tax Department (Madras High Court)
The learned counsel appearing for the petitioner submitted that the petitioner has filed this writ petition only for the limited point that the respondents did not provide opportunity to the petitioner to enable the petitioner to file detailed explanation. The second show cause notice (SCN) proposing to assess the variation was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given only 13 hours time to reply i.e., till 9.00 a.m. on 28.03.2023, which is clear violation of principles of natural justice since during the night hours, the petitioner will not be in a position to give reply. Hence, this Court may set aside the impugned order and remand the matter back to the respondents for fresh consideration.
The facts in the present case is not in dispute. Admittedly, the second show cause notice was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given time to reply till 9.00a.m. on 28.03.2023, which is clear violation of principles of natural justice.
In view of the above, the impugned order passed by the first respondent dated 30.03.2023 is set aside and the matter is remanded back to the respondents for fresh consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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