The assessment was completed without providing adequate opportunity to the assessee. The assessee filed a writ petition against the assessment order. Single judge dismissed the petition on the ground that the assessee has an alternative remedy of appeal before the Appellate Authority. On appeal before the division Bench the Court held that writ is maintainable where there is a violation of the principles of natural justice. Order of single judge and the assessment order was set aside. The matter was remanded to the appropriate authority for fresh assessment. (AY. 2018-19)
V. Thillainatesan v. Add. CIT (2021) 439 ITR 614 / 206 DTR 215 / 323 CTR 92 / (2022) 284 Taxman 388 (Mad.)(HC) Editorial : Order of single judge, V. Thillainatesan v. Add.CIT (2021) 206 DTR 223 / 323 CTR 100 (Mad)(HC)
S. 144B : Faceless Assessment-Natural justice-Assessment order was quashed- Existence of alternative remedy not an absolute bar to issue writ -Matter remanded to the appropriate authority for fresh assessment-Writ is maintainable where there is a violation of the principles of natural justice. [S. 143(3), Art. 226]