Case Law Details
Junaitha Begum Vs Assessing Officer of the Assessment Unit (Madras High Court)
In this case, Junaitha Begum has challenged the Assessment Order dated 09.05.2023 passed by the Assessing Officer under Section 147 r/w 144(B) of the Income Tax Act, 1961. The Assessing Officer has taxed the total income of the petitioner to a taxable income of Rs. 60,08,010/-.
The petitioner’s main contention is that the amount in question had been received much earlier and was already accounted for in the returns filed for the previous assessment year, but the same was not considered in the impugned Assessment Order. The petitioner had also raised objections regarding the assessment proceeding, which was earlier closed in view of an older proceeding that became redundant due to a decision of the Hon’ble Supreme Court.
The petitioner further argues that the assessment was completed prematurely and without adequate time, violating principles of natural justice. The Assessing Officer rejected the petitioner’s request for an adjournment and erroneously stated that the petitioner did not furnish any response. The petitioner claims that the impugned order is liable to be set aside based on a decision of the Madras High Court in Parthasarathy Chita v. ITO (2022) 143 taxmann.com 329 (Mad).
The court, however, finds no merit in the petitioner’s contentions. It holds that the petitioner’s explanation provided during the assessment was found inadequate, which led the Assessing Officer to pass the impugned order under Section 147 r/w 144B of the Income Tax Act, 1961.
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