Allowing the petition the Court held that ; Order was passed without following the principle of natural justice , therefore the matter was remitted back to income tax officer for fresh consideration . (AY. 2010-11)
Kovalam Santhana Krishnan Mohan v. ITO (2018) 404 ITR 597/252 Taxman 289 (Mad.)(HC)
S. 147 : Reassessment – Order was passed without following the principle of natural justice , therefore the matter was remitted back to income tax officer for fresh consideration [ S.44AB, 45 ]