Madras High Court sets aside Income Tax Assessment Order passed hastily without considering Taxpayer’s submission amidst approaching deadline

The Madras High Court set aside an income tax assessment order passed without adequately considering the taxpayer’s submissions amidst an approaching deadline. The court held that rushing through the assessment process violated principles of natural justice, as the taxpayer’s right to present their case was compromised. This ruling reinforces the importance of due process in tax assessments, emphasizing that deadlines should not justify hasty decisions.