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Initiation of recovery proceedings based on ex-parte order unsustainable: Madras HC
Case Law Details
- Case Name
- Hussain Maideen Ebrahim Sha Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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’s income at ...
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