Quashed the Assessment Order passed without providing an opportunity of hearing to Assessee

Last updated: 05 August 2021

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Quick Summary

The Madras High Court has quashed an assessment order issued by the Assistant Commissioner of Income Tax. The court found that the order was passed without giving the taxpayer adequate time to respond to a show cause notice and without providing an opportunity for a personal hearing. This violated the principles of natural justice. The case has been remitted back for a fresh order, ensuring the taxpayer is given a proper chance to reply and be heard.

Court :
Madras High Court

Brief :
In Jaffaorulla Syeaadunnishaa v. The Assistant Commissioner of Income Tax, Income Tax Circle 2(1) Trichy, 3rd Floor, Trichy Main Building, Williams Road, Cantonment, Tiruchirappalli-620 001. W.P (MD) No.1972 of 2020 and WMP(MD)Nos.1645 and 1646 of 2020, Jaffaorulla Syeaadunnishaa ("the Petitioner") challenged an assessment order dated December 24, 2019 ("Assessment Order") under Section 144 of the Income tax act ("the IT Act") for being in violation of principles of natural justice and against the Circular dated December 26, 2019.

Citation :
W.P (MD) No.1972 of 2020 and WMP(MD)Nos.1645 and 1646 of 2020

Daily Limit Reached