Show Cause Notice Isn’t a Denial of Hearing: Madras HC

Lakshmi Jalladianpettai Lakshmanan Vs ITO (Madras High Court) Introduction: The Madras High Court recently addressed a crucial aspect related to income tax proceedings in the case of Lakshmi Jalladianpettai Lakshmanan vs. ITO. The court dismissed a writ petition challenging a show cause notice issued under Section 148(A) of the Income Tax Act, 1961. Detailed Analysis: The petitioner received the notice due to non-filing of the income tax return for the Assessment Year 2016-17. The primary contention was regarding the sale of land, specifically an irrigation land measuring 29 cents located beyo...