Madras HC Upheld Ex Parte Reassessment Order Due to Non-Response to Notice

A H Engineering Contractors Vs ITO (Madras High Court)

The Madras High Court heard two writ petitions filed by the petitioner concerning reassessment proceedings under the Income Tax Act, 1961. In W.P.No.30284 of 2022, the petitioner challenged a Draft Assessment Order dated 12.03.2022 and a demand notice dated 22.09.2022. However, during the proceedings, it was brought to the Court’s attention that the Department had already passed a final assessment order on 28.03.2022 under Section 144 of the Act. As the final assessment order superseded the draft order, the Court held that W.

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