Case Law Details
Case Name : Ekambaram Sukumaran Vs ITO (Madras High Court)
Appeal Number : W.P. No.10433 of 2021 & WMP Nos.11029 & 11032 of 2021
Date of Judgement/Order : 27/04/2021
Related Assessment Year : 2018-19
Courts :
All High Courts Madras High Court
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Ekambaram Sukumaran Vs ITO (Madras High Court)
The Honourable High Court has set aside the impugned assessment order for de-novo completion, holding it to be in breach of the principle of natural justice as the order was made prior to the elapse of time granted to respond to show cause notice (SCN), the impugned order of assessment has come to be passed on the same day.
The impugned order is thus set aside. The petitioner will file its response to show cause notice within a period of two weeks from today and the assessment shall be completed de novo within a period of six (6) weeks from today, after hearing the petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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