Writ not entertained as petitioner failed to use opportunity granted by department

Advertisement Suyambulingam Suresh Vs ITO (Madras High Court) Madras High Court held that writ petition not entertained as petitioner failed to make use of opportunities granted by the department to respond to the notices. Facts- The petitioner has challenged the assessment order mainly on the ground that order was passed without giving opportunity for being heard and disallowance of deduction under Chapter 6A of the Income Tax Act. Conclusion- Having failed to make use of the opportunities granted by the respondent to respond to the notices sent by them, the question of entertaining this w...