SCN Allowed One Day to Reply: Madras HC quashes Income Tax Assessment Order

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

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