Samuel Athisayaraj Paulraj v. Assessment Unit
Case brief
What is this about?
Madras High Court; W.P.No.13163 of 2023; W.M.P.Nos.12909 & 12910 of 2023; C. Saravanan, J.; decided 02.02.2026; writ of certiorari under Article 226; income tax reassessment; Section 147 read with Section 144B, Income Tax Act; Assessment Year 2015-2016; DIN.ITBA/AST/S/147/2022-23/1051500294(1); denial of personal hearing; principles of natural justice; remitted for fresh order on merits; three-month timeline; Assessment Unit, Income Tax Department; Income Tax Officer Non Corporate Ward 22(4), Tambaram; disposed of; no costs.
What did the court decide?
Writ Petition disposed of; matter remitted to the 1st respondent to pass a fresh order on merits after affording a personal hearing to the petitioner, preferably within three months from receipt of a copy of the order; connected miscellaneous petitions (W.M.P.Nos.12909 & 12910 of 2023) closed; no costs.