9911796707
TMI Blog2022 (6) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... /2022 (T-IT) - - - Income Tax - Validity of assessment order passed - petitioner has been given less than one day to provide necessary particulars - case of the petitioner is that the respondent-authorities have not acted in a reasonable manner and have not provided sufficient opportunity to him to provide necessary documents and if reasonable opportunity is given, he will provide necessary parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of hearing. Order to WP set aside - Matter is remitted to respondent No.1-authority. Respondent No.1-authority shall issue notice to the petitioner and afford him reasonable opportunity of hearing of at least seven days time to respond to the notice. - THE HON'BLE MR. JUSTICE M.I. ARUN For the Appellant : Sri. Annamalai S., Advocate For the Respondent : Sri. Sanmathi E.I., Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has requested an adjournment to the authorities and sought for seven days time to provide necessary particulars. The authorities on 31.03.2022 issued show cause notice as to why, the returns could not be reconsidered and why the proposed variation could not be made and gave about one hour time for him to provide necessary particulars. As the petitioner was not in a position to provide necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was issued giving one hour time to the petitioner to respond and on the same day and as the petitioner did not file any objections, the impugned order has been passed. 5. It is clear from the record that no reasonable opportunity of hearing has been accorded to the petitioner and on that count the interim order is liable to be set aside and the matter requires to be remand back to the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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