2020 (2) TMI 426

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..... Tax
Dr. Justice Anita Sumanth For the Petitioner : Mr.C.Prakasam in all WPs For the Respondent : Mr.A.N.R. Jeya Prathap Standing Counsel in all WPs COMMON ORDER The petitioners in these cases claim to be primary co-operative societies that challenge orders of assessment passed in terms of Section 144 of the Income Tax Act, 1961 ('Act') assessing their income to the best of the Asse .....

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..... petitioners also eliciting no response. The same fate befell summons and reminders under Section 131 of the Act calling upon the petitioner to appear and furnish various details. 5. In the light of the non-cooperation on the part of the petitioners and admitted lack of response to several notices and communications issued, the respondent Assessing Officer proceeded to complete the assessments ex- .....

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..... chanically and even without perusing the contents of the impugned orders. 7. Upon a perusal of the impugned orders of assessment, I find no merit whatsoever in the challenge before me. As pointed out in counter, the contents of the assessment order and the averments in writ petition are wholly unconnected as the addition made in the impugned order is in terms of the Section 69A & 115B of the Act .....

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