Case Law Details
RK-IMAY Property Developers Private Limited Vs ACIT (Madras High Court)
The Madras High Court has ruled on a writ petition challenging the impugned Assessment order dated 28.12.2019 for the Assessment Year 2017-2018. The petitioner alleges that the order was passed without giving them an adequate opportunity to be heard. The court examines the arguments presented and the communications between the petitioner and the Income Tax Department.
The petitioner contends that they were not provided with a sufficient opportunity to present their case, despite several notices and communications exchanged. The respondent, on the other hand, defends the impugned order, claiming that the petitioner failed to comply with the information sought in the notice dated 27.12.2019.
After considering both sides, the court finds that the impugned order was indeed passed without giving the petitioner an adequate opportunity to be heard. As a result, the court sets aside the order and remits the case back to the respondent for a fresh assessment. The respondent is directed to pass a speaking order within 60 days, providing the petitioner with the opportunity to be heard.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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