Held, dismissing the appeal, that the assessee could not complain that he was not afforded the opportunity to file written submissions and supporting documents. He had time till August 18, 2023 from July 20, 2023. But he failed to furnish written submissions and documentary evidence. Moreover, he had an effective alternate remedy by way of appeal. The order could not be quashed.(AY. 2017-18)
C. Prasannakumaran Unnithan v. CIT (Appeals) [2023] 156 taxmann.com 397 / (2025) 483 ITR 288 (Karn)(HC)
S. 143(3): Assessment-Existence of alternate remedy-Person who fails to avail of opportunity of being heard-No violation of principles of natural justice if order is passed-Writ petition is dismissed. [S. 246A, Art. 226]
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