Income Tax Reassessment Order issued Despite Submission of Relevant Documents alleging Unreadability: Madras HC sets aside Order [Read Order]

The Madras High Court overturned a reassessment order issued under Sections 147, 144, and 144B of the Income Tax Act, 1961, due to the non-consideration of submitted documents, violating natural justice principles. A writ petition contested the assessment for the 2015-16 assessment year, alleging a breach of natural justice. \r

Despite the petitioner's timely response and attachment of relevant documents, the assessment proceeded without considering them. Counsel for the petitioner argued that all necessary documents were submitted, including income tax returns of the petitioner's parents. \r

The court found the assessment order unsustainable, setting it aside, and remanding the matter for reconsideration. The respondents were directed to facilitate document upload and provide a fresh order within three months. The writ petition was disposed of accordingly.