HC quashed order for not considering reply submitted just before expiration of limitation period

Rathna Traders Vs State Tax Officer (Madras High Court) The case of Rathna Traders Vs State Tax Officer before the Madras High Court pertains to the challenge against an order dated 30.12.2023. The petitioner’s returns for the assessment periods 2017-18 to 2021-22 underwent an audit, resulting in an audit report issued on 30.09.2023. Responding to this report and subsequent notices, the petitioner submitted replies, including one on 29.12.2023. However, the impugned order was issued on 30.12.2023, allegedly without considering the petitioner’s submissions. The petitioner’s co...