Case Law Details
Murugeshan Rathinavel Subramaniam Vs Assessment Unit (Madras High Court)
As seen from the impugned Assessment Order, the show cause notice was issued by the respondents on 13.12.2022 and the impugned Assessment Order has been passed on 22.12.2022, within a short period even though a request was made by the petitioner by his communication dated 16.12.2022 seeking for ten days time to submit a reply to the show cause notice dated 13.12.2022. The tax liability of the petitioner as seen from the impugned Assessment Order is determined at Rs.71,45,657, which is a huge sum and therefore, sufficient opportunity ought to have been granted to the petitioner by the respondents to raise all objections available to him under law before passing the Assessment Order. Having issued the show cause notice only on 13.12.2022 and the respondents having not granted sufficient time for the petitioner to submit a reply despite a specific request having been made by him on 16.12.2022 which is the deadline fixed for sending the reply and that too when the tax liability determined under the impugned order is a huge sum, this Court is of the considered view that principles of natural justice has been violated by the respondents and the impugned Assessment Order has to be quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law, within a time frame to be fixed by this Court.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner has challenged the impugned Assessment Order dated 22.12.2022 in respect of Assessment Year 2021-22 on the ground of violation of principles of natural justice.
2. Heard Mr. S.Sridhar, learned counsel for the petitioner, Ms. S. Premalatha, learned Junior Standing Counsel appearing for the respondents.
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