9911796707
TMI Blog2024 (6) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... y For the Petitioner : Mr.G. Varadhini Karthick For the Respondents : Dr. B. Ramaswamy, Senior Standing Counsel ORDER An assessment order dated 24.03.2024 is challenged on the ground of breach of principles of natural justice. 2. Upon the assessment of the petitioner being reopened by issuing an order under Section 148A(d) and notice under Section 148, the petitioner filed a return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so pointed out that the petitioner had annexed a certificate from the South Indian Bank corroborating the statement that the amount received was Rs. 42,92,330/- and not Rs. 85,84,660/-. By referring to the show cause notice dated 16.03.2024, she pointed out that the petitioner had granted only one day's time to reply thereto. She also pointed out that the impugned order does not contain any di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a reasoned order, he submits that no case is made out for interference by this Court. Learned counsel also submits that a personal hearing was offered to the petitioner through video conferencing. He also submits that the details of bank deposits were mentioned with complete particulars in the order issued under Section 148A(d). 5. Upon considering the rival submissions, the first aspect to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E HAS ESCAPED ASSESSMENT AND WE REQUEST YOU TO THEREFORE KINDLY DROP THE PROCEEDINGS.. COPY OF BANK STATEMENTS ARE SENT SEPARETELY. THANKING YOU YOURS FAIFTHFULLY COONOOR THANTHI MARIAMMAN KERALA SEVA SANGAM." Similar statements are contained in the petitioner's reply dated 17.03.2024 to the show cause notice. A statement from the South Indian Bank to the effect that the amount received in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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