Case Law Details
Andy Nadar Thirumani Nadar Vs Income Tax Department (Madras High Court)
Madras High Court recently addressed a writ petition filed by Mr. Andy Nadar Thirumani Nadar challenging an assessment order dated December 16, 2019. The petitioner had also filed a Statutory Appeal before the Commissioner of Income Tax (CIT Appeals) on January 2, 2020. Additionally, during the pendency of the petitioner’s appeal, a notice under section 272A(1)(d) of the Income Tax Act, 1961, was issued.
Detailed Analysis:
The petitioner, through counsel, argued that the impugned assessment order was issued without considering the petitioner’s response to a prior notice. The petitioner had replied to the notice on December 12, 2019. However, the assessment order dated December 16, 2019, was passed despite the response.
Furthermore, it was noted that the petitioner’s appeal included a specific plea regarding the violation of principles of natural justice.
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