Case Law Details
Ramasamy Krishnamoorthy Vs ACIT (Madras High Court)
In the case of Ramasamy Krishnamoorthy Vs ACIT, the petitioner, an Income Tax assessee, received a notice dated 20.12.2019 for the Assessment year 2012-2013. The notice called for specific details to be furnished by 23.12.2019. However, the respondents proceeded to pass the impugned Assessment order on 21.12.2019, just two days prior to the expiry of the notice period. The petitioner challenges this order, alleging a violation of principles of natural justice.
The petitioner contends that the impugned Assessment order was passed hastily, without providing adequate time to respond to the notice. The court acknowledges the short notice period and agrees that the principles of natural justice were violated in this case. The impugned order was seemingly passed to prevent the assessment from lapsing without proper consideration of the petitioner’s reply.
In light of the violation of natural justice, the Madras High Court sets aside the impugned 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 from the date of receipt of the court’s order. The petitioner is granted 45 days to file a reply after the receipt of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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