Praveen Sanjiv Vs ITO (Madras High Court)
In the case of Praveen Sanjiv vs. ITO, the Madras High Court addressed a challenge to an assessment order for the assessment year 2015-16 on grounds of breach of principles of natural justice. Here’s a detailed summary of the case:
The petitioner, Praveen Sanjiv, challenged an assessment order issued on 26.03.2024, which reopened his assessment under Section 148A(b) of the Income-tax Act, 1961. The proceedings were initiated based on allegations regarding two purchases of immovable property. The petitioner admitted to one transaction and provided relevant documents in response to notices received over time.
The sequence of events leading to the challenged assessment order is as follows:
Reopening and Notices: The assessment was reopened with a notice under Section 148, along with a draft assessment order issued on 12.03.2024. The petitioner responded to this with a detailed reply on 14.03.2024, attaching several documents, including income tax acknowledgments of his parents and documents related to the relevant property transactions.
Issue of Extractable Documents: The respondent (ITO) subsequently notified the petitioner on 15.03.2024 that the documents attached to his reply were not in a readable format. The petitioner contended that the attachments were in readable PDF format and were accessible to him.
