Initiation of recovery proceedings based on ex-parte order unsustainable: Madras HC

Hussain Maideen Ebrahim Sha Vs ACIT (Madras High Court)

Madras High Court held that initiation of recovery proceedings based on ex-parte order passed without considering the submissions is unjustified. Accordingly, writ allowed and CIT(A) directed to dispose of appeal.

Facts- The petitioner is an individual assessee on the files of the respondent-Department. The petitioner’s case was selected for scrutiny and an assessment order was passed by the first respondent-Assistant Commissioner of Income Tax vide order dated 08.04.2021, assessing the petitioner

Please become a Premium member. If you are already a Premium member, login here to access the full content.