Suyambulingam Suresh v. ITO (2023)458 ITR 746 / 292 Taxman 522 (Mad.)(HC)

S. 143(3) : Assessment-Life insurance premium-Personal hearing-Failure to attend various notices-Writ against the assessment order is dismissed. [S. 80C, 80TT, 142(1), 143(2), Art. 226]

Assessee claimed deduction of certain amount under sections 80C and 80TTA.  Assessing Officer disallowed claim and added amount in assessee’s income. The assesseee filed writ petition against the said order and   contended that no personal hearing was afforded to him in assessment proceedings. Dismissing the petition the Court held that  since record showed that assessee had failed to respond to several notices issued by Assessing Officer under sections 142(1) and 143(2), he could not contend that he was not afforded personal hearing. Accordingly  the writ petition was dismissed. (AY. 2019-20)