Case Law Details
Devendran Coal International Private Limited Vs ITO (Madras High Court)
In a recent development, the Madras High Court has passed a significant judgment in the case of Devendran Coal International Private Limited versus the Income Tax Officer (ITO). The court’s decision revolves around the assessment order dated 30.03.2022, which the petitioner found contentious. The assessment in question had initially been completed on 20.12.2019 under Section 143(3) of the Income Tax Act, 1961, following the petitioner’s filing of an Income Tax Return on 27.10.2017 under Section 139 of the same act.
Detailed Analysis
Reopening of Assessment: During the period when the country was grappling with the Covid-19 pandemic and subsequent lockdowns, the Income Tax Department sought to reopen the petitioner’s assessment. This was done through a notice issued under Section 148 of the Income Tax Act on 31.03.2021.
Contention and Notice: The petitioner’s primary argument was that they had not received the reopening notice. In contrast, the Income Tax Department claimed to have posted the notice on a web portal, shifting the responsibility to the petitioner for responding to it.
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