9911796707
TMI Blog2024 (10) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr.A.S.Sriraman For Respondents: Mrs.S.Premalatha, Jr. SC 1, 3 For Respondent 2: Dr.B.Ramaswamy, Sr. SC ORDER An assessment order dated 26.03.2024 is challenged on the ground of breach of principles of natural justice. The petitioner filed the return of income for assessment year 2022-23 on 30.12.2022 by declaring income of Rs.1,19,06,850/-. Upon sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner pointed out that the show cause notice proposing the variation was issued on 19.03.2024 calling upon the petitioner to show cause on or before 20.03.2024. In spite of a request for further time, he submitted that the time was extended by only one day. Within the limited time, he pointed out that the petitioner submitted a response on 21.03.2024 and also requested th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the impugned order was preceded by three notices under Section 143(2) and Section 142(1). Therefore, she contends that reasonable opportunity was provided to the petitioner. 4. The show cause notice dated 19.03.2024 calls upon the petitioner to show cause on or before 20.03.2024 by enclosing all supporting documents such as bills, vouchers and bank statements. By reply dated 20.03.2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5BBE of the Act. Further I am satisfied that assessee is liable for penalty u/s 271AAC on account of addition made u/s 69C of the Act. I therefore initiate penalty u/s 271AAC of the Act." 5. From the above extracts, it is evident that the respondents refused to provide further time since the limitation period expires on 31.03.2024. By refusing further time, the entire expenses claimed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the first respondent is directed to provide a reasonable opportunity to the petitioner, including by way of video conference hearing, and thereafter issue a fresh assessment order within a period of three months from the date of receipt of the petitioner's reply. 7. W.P.No.10658 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.11737, 11740, 11744 and 11746 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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