Draft assessment order under Section 144C(1) for AY 2021-22 was quashed as the Income Tax Department issued it without considering the petitioner's adjournment request for replying to the show cause notice. Petitioner directed to reply within two weeks and respondent to issue draft order thereafter.
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W.P.No.80 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.01.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.80 of 2024 and W.M.P.Nos.79, 81 of 2024
M/s.R R Donnelley India Outsource Private Limited Represented by its Authorized Signatory Mr.Jyoti Prosad Bose 43-A, Astron House First Main Road R.A Puram, Chennai 600 028. ... Petitioner
-vs-
Assessment Unit / Verification Unit / Review Unit Income Tax Department, New Delhi. Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of
India, pleased to issue a Writ of Certiorari, calling for the records pertaining to impugned order dated 13.12.2023 passed by the Respondent in DIN & Order No.ITBA/AS/F/144C/202324/1058716711(1) for Assessment Year 2021-22, and quash the same.
For Petitioner : Mr.N.V.Balaji
For Respondent : Mr.V.Mahalingam, Sr. SC **********
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ORDER
A draft assessment order under Section 144C(1) of the Income Tax Act, 1961 is assailed on the ground of breach of principles of natural justice.
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provided with the opportunity to show cause.
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following terms:
(i) The petitioner is directed to reply to the show cause notice dated 01.12.2023 within two weeks from the date of receipt of a copy of this order.
(iv)Consequently, W.M.P.Nos.79, 81 of 2024 are closed.
08.01.2024
rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
To
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Assessment Unit / Verification Unit / Review Unit Income Tax Department, New Delhi.
SENTHILKUMAR RAMAMOORTHY,J
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rna
W.P.No.80 of 2024 and W.M.P.Nos.79, 81 of 2024
08.01.2024
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1 issue framed by the court
Whether a draft assessment order issued without waiting for the assessee's reply to the show cause notice, despite an adjournment request, violated principles of natural justice?
2 provisions across 2 enactments
M/s.R R Donnelley India Outsource Private Limited represented by its Authorized Signatory Mr.Jyoti Prosad Bose
Assessment Unit / Verification Unit / Review Unit Income Tax Department, New Delhi
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
