TMI Blog2020 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... the same in the first instance and, if he 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, the Commissioner of Income Tax may take up those additional grounds for enquiry on or before 30.03.2020, but subject to availability of records and any other administrative reasons. - W.P(MD)Nos.4821 & 4823 of 2020 and W.M.P(MD)Nos.4195 & 4196 of 2020, - - - Dated:- 6-3-2020 - MR. C.V.KARTHIKEYAN J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ground on which the learned Counsel seeks interference by this Court over the assessment orders and it has been stated in the assessment order that notice was served on the petitioners to call for explanation. 7. It is the contention of the petitioners that notice was not served in W.P.(MD) No.4821 of 2020. The learned Counsel for the petitioners have drawn attention of this Court, to the web page of the respondents and emphatically stated that it has not been uploaded and as such, there is violation of principles of natural justice. Though it was stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 both the cases, one vital fact is not mentioned and that fact is whether the petitioners in those cases have filed regular appeal before the Commissioner of Income Tax. In the present case, very specifically in the affidavits the petitioners have stated that they have filed appeals before the Commissioner of Income Tax. 13. The learned Counsel for the petitioners stated in the grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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