Coonoor Sri Thanthi Mariamman Kerala Seva Sangam Vs Assesment Unit (Madras High Court)
The Madras High Court recently rendered a significant judgment in the case of Coonoor Sri Thanthi Mariamman Kerala Seva Sangam vs Assessment Unit. The court set aside an income tax assessment order dated 24.03.2024, citing a breach of principles of natural justice.
The petitioner’s assessment was reopened under Section 148A(d) of the Income Tax Act, 1961, followed by notices under Sections 148, 143(2), and 142(1). Central to the challenge was the issuance of a show cause notice on 16.03.2024, allowing only one day for response, which the court deemed unreasonable. The petitioner contested discrepancies in cash deposits and submitted evidence from the South Indian Bank, but the assessment order failed to address these submissions adequately. The court concluded that the order lacked consideration of crucial contentions and supporting documents, thereby violating principles of natural justice.
In its judgment, the Madras High Court set aside the impugned assessment order and remanded the matter for reconsideration. The court directed the respondent to provide a reasonable opportunity for a fresh assessment, including a personal hearing, within three months.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
An assessment order dated 24.03.2024 is challenged on the ground of breach of principles of natural justice.
