Assessment order was passed for failure to avail of the opportunity to be heard. On writ the Court held that the appellant could not attend due to ill health. Matter was remanded. (AY. 2016-17)
Bernard Veilankanni Shema Priya (Mrs.) v. Assessing Officer (2022) 443 ITR 289 (Mad.)(HC)
S. 143(3) : Assessment-Ex parte order-Failure to attend due to ill health-Order set aside. [S. 142(1), Art. 226]