Madras HC directs revival of Appeal filed by petitioner before CIT (Appeals) 

Palanisamy Jeevanantham Vs PCIT (Madras High Court) The Madras High Court recently issued a crucial directive in the case of Palanisamy Jeevanantham Vs PCIT, ordering the revival of a tax appeal. This article delves into the details of the case, examining the circumstances leading to the court’s decision and its potential impact on the petitioner and revenue. Detailed Analysis 1. Background of the Case: The petitioner sought a writ of certiorari to quash an order from the first respondent dated 23.01.2023. This order pertained to an assessment under Section 147 read with Section 144 B d...