Madras HC directs AO to readjudicate as CA was unable to represent client during Covid

Pallazzio Energy Farms LLP Vs PCIT (Madras High Court)

Introduction: The Madras High Court recently issued a significant judgment in the case of Pallazzio Energy Farms LLP Vs PCIT. The case revolved around an order made under Section 264 of the Income Tax Act, 1961, where the petitioner challenged the order on grounds of inadequate opportunity. Here’s a detailed analysis of the judgment and its implications.

Detailed Analysis: The petitioner, represented by a Chartered Accountan

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