Against the ex parte order the Assessee filed writ petition challenging assessment orders on the ground that the business premises was shifted to some other place and notices that were attempted to be served at old address remained unserved and, therefore, no reply was given before assessment orders came to be passed. Allowing the petition the Court held that the assessee was to be given an opportunity to file reply to notices that preceded respective assessment orders and thereafter Assessing Officer shall pass final assessment orders on merits. (AY. 2018-19 & 2019-20)
Senthil Trading and Co. v. Assessing Officer (2024) 300 Taxman 511 (Mad.)(HC)
S. 144 : Best judgment assessment-Shift of business premises-Notices were served on old address-Matter remanded to the file of the Assessing Officer, who shall pass final assessment orders on merits after giving a reasonable opportunity of hearing.[S. 143(3), Art. 226]
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