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Income Tax

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

Case Law Details

Case Name
Ramasamy Krishnamoorthy Vs ACIT (Madras High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2012-13
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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, with...
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Author Info

RSBALAJI
Name: RSBALAJI
Qualification: LL.B / Advocate
Company: BALAAJI ASSOCIATES
Location: CHENNAI, Tamil Nadu
Articles Published: 59

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