HC set-aside order passed prior to expiry of notice period

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.

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