Sohanlal Jain Ramesh Vs Assessment Unit (Madras High Court)
The Madras High Court has set aside an assessment order dated March 1, 2025, issued by the Income Tax Department’s Assessment Unit against Sohanlal Jain Ramesh. The court granted the petitioner a fresh opportunity to file a reply to the tax notices, acknowledging that the petitioner’s Authorized Representative (AR) was hospitalized for gallbladder surgery, preventing timely responses.
The writ petition challenged the impugned order, arguing a violation of natural justice principles. Mr. V. Mahalingam, learned Senior Standing Counsel, represented the respondent. By mutual consent, the writ petition was taken up for disposal at the admission stage.
The petitioner’s counsel informed the court that notices under Section 142(1) of the Income Tax Act, 1961, were issued by the respondent on July 10, 2024, and January 2, 2025. However, due to the AR’s admission to the hospital for surgery, the petitioner had sought an extension of time to file their replies. Subsequently, notices under Sections 144 and 144B of the Act were issued, to which the petitioner again responded by requesting more time.
Further, on February 10, 2025, the respondents issued a letter scheduling a personal hearing for February 14, 2025. The petitioner’s counsel stated that due to the AR’s medical condition, they were unable to appear for the hearing. It was under these circumstances that the impugned order was passed, which the petitioner contended was a clear violation of principles of natural justice.
