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TMI Blog2020 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Standing Counsel COMMON O R D E R Since both the Writ Petitions are similar in nature, a common order is passed in both the Writ Petitions. 2. Both the writ petitions have been filed in the nature of Certiorari, when questioning the assessment order passed under Section 144 of the Income Tax Act and both for the year 2017 - 2018. 3. In the first writ petition namely, W.P.(MD).No.4821 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case. 5. In the affidavit filed in support of both the writ petitions, both the Writ Petitioners namely, Vijikumar and Alamelu Chidambaram have stated that they have filed Appeals before the Commissioner of Income Tax. 6. The learned Counsel for the petitioners, however, urged this Court to consider these Writ Petitions even though appeals have been filed against the assessment orders, groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 without reference to the explanation. 8. The learned Counsel also stated that the petitioner in W.P. (MD)No.4823 of 2020 is also faced with the same issue in that notice not been served, not uploaded and thereafter, when uploaded and being replied by the Writ Petitioner, the assessment orders came to be passed without considering the said reply. 9. On these grounds impugning that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on yet another judgment in W.P.(MD)No.1732 of 2020 in Salem Sree Ramavilas Chit Company Private Limited Vs. The Deputy Commissioner of Income Tax, Salem, wherein, the learned Single Judge, had pronounced orders on 04.02.2020. Again according to the learned Counsel, on a similar facts filed, questioning the assessment order had remitted the same for further action. 12. Unfortunately, in bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finds that there is a violation of principles of natural justice, pass appropriate orders. If the Officers find that there is no violation of principles of natural justice, then the said Officer may proceed to examine the appeals. The additional grounds of the appeal will have to be filed before the Commissioner of Income Tax appeals on or before 17.03.2020. If it is filed within the said date, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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