Assessment Order Passed after allowing only 2 Days to respond to SCN not Sustainable

Gudiyatham Muniraj Ashokkumaran Vs ACIT (Madras High Court) In a recent judgment, the Madras High Court addressed the case of Gudiyatham Muniraj Ashokkumaran versus ACIT, concerning an assessment order for the assessment year 2015-16. The petitioner challenged the order on grounds of natural justice, specifically due to inadequate time granted to respond to a significant addition in income tax. The petitioner filed their income tax return for the relevant assessment year on 24th March 2018. Subsequently, re-assessment proceedings were initiated under Section 148 of the Income Tax Act. Followin...