9911796707
TMI Blog2024 (12) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to the availability of exemption u/s 80P(2)(d) of the Act, cannot be decided under Article 226 of the Constitution of India. In this case, no doubt the petitioner has neglected. However, the petitioner does deserve one more opportunity to went out his grievances in the re-assessment proceedings. Therefore, the case is remitted back to the respondent to pass fresh orders on merits and in accordance with law from the stage of show cause notice after the issuance of Section 148 notices to the petitioner, since the petitioner has neglected by not filing of Return both at the stage of filing of regular Return under Section 139(4) of the Act and has not participated in the proceedings, despite the service of the show cause notice through po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 148A(d) of the Act and notice under Section 148 of the Act. 5. After the notice was sent to the petitioner, he has filed his Returns, however, failed to participate in the proceedings initiated against him. The petitioner has again blamed his Auditor for failure to assist him in responding to the notice, which preceded the respective impugned order. 6. Elaborate submissions made by the learned counsel for the petitioner stating that the petitioner is indeed entitled for benefit under Section 80P(2)(d) of the Act. It is submitted that the mandatory requirement under Section 144B of the Act, for issuance of the draft order, has not been complied with. 7. In this connection, a reference was made on the decision rendered by this Court in M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above provision, the Court is inclined to quash the Impugned Order and remit the case back to the respondents to pass a fresh order within a period of sixty (60) days from the date of receipt of a copy of this order. 16. The petitioner shall be heard in accordance with the procedure prescribed in force. The respondents are directed to enable the portal to facilitate the petitioner to file a reply within a period of thirty (30) days from the date of receipt of a copy of this order. 9. On the other hand, the learned Standing Counsel for the respondent would submit that the petitioner is regularly assessed under the Act and deliberately, failed to file his Returns under Section 139(4) of the Act. 10. It is, therefore, submitted that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn under Section 139(4) of the Act and has not participated in the proceedings, despite the service of the show cause notice through post to the petitioner. 15. Since the petitioner has neglected and did not comply with the requirements of the Act, under new regime, the petitioner is directed to pay a sum of Rs.20,000/- to the credit of Chief Justice Relief Fund, Madras High Court, Chennai, on or before 29.11.2024. 16. It is made clear that the petitioner shall participate in the de-novo proceedings and co-operate with the respondent, failing which, the respondent is at liberty to proceed against the petitioner in accordance with law based on the available material on record. 17. The impugned order, which stand quashed, shall be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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