Madras HC Set-aside Assessment order passed in violation of principles of natural justice

Antony Alphonse Kevin Alphonse Vs ITO (Madras High Court) Introduction: The article delves into the legal battle between Antony Alphonse Kevin Alphonse and the Income Tax Officer (ITO) at the Madras High Court. The focus is on challenging the assessment order for the fiscal year 2018-19, highlighting discrepancies in the process. Detailed Analysis: Background: The petitioner, an assessee under the Income Tax Act, filed ITR-3 for the Assessment Year 2018-19, declaring a gross total income of Rs.7,37,340/-. However, the case underwent scrutiny under the e-Assessment Scheme, particularly regardi...