Allowed
M/s. Pride Enterprises v. Income Tax Department
Madras HCWP/23136/2021
Case brief
AI extract
What is this about?
In a writ petition challenging an assessment order issued without a prior show-cause notice, the High Court quashed the impugned order and remanded the matter to the Assessing Authority to issue a notice and complete the assessment in accordance with law, upholding the petitioner's right to an opportunity of being heard.
What did the court decide?
The impugned assessment order dated 27.09.2021 was set aside, and the matter was remanded to the Assessing Authority to issue a notice and complete the assessment.