Allowed
Palaniappan Annamalai v. The Assessment Unit
Madras HCWP(MD)/11635/2024
Case brief
AI extract
What is this about?
The Madras High Court allowed a writ petition challenging an order under Section 143(3) of the Income Tax Act. The Court held that despite being passed within the limitation period, the order was passed without considering the petitioner's replies uploaded after the order. The assessee order was quashed and the case remitted to the authorities to pass a fresh order on merits.
What did the court decide?
The impugned order was set aside and the case remitted to the respondent to pass a fresh order on merits within six months; the petitioner was granted 30 days to reply.