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TMI Blog2023 (10) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Mr. S. Namasivayam For the Respondent : Mr. S. Premalatha, Junior Standing counsel for Mr. R.S. Balaji, Senior Standing Counsel ORDER This writ petition has been filed challenging the assessment order passed by the second respondent in DIN:ITVA/AST/S/147/2021- 22/ 1035861448(1) dated 24.09.2021 under section 147 read with Section 144 read with Section 144 B of the Income Tax Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peed post. The petitioner, having received the impugned order, had submitted her reply immediately on 27.09.2021. Admittedly, the authorities had sent re-opening of assessment notices on various occasions i.e on 18.03.2020, 08.03.2021, 17.05.2021, 13.08.2021 and 26.08.2021 to the petitioner's representatives' email id, but she was not aware of the same. Aggrieved by the said impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the ambit of the term "capital asset" as defined in Section 2(14) of the Act and that therefore, it will not attract any capital gain tax. He also submitted the sale happened only through the Power of Attorney agent and that the petitioner had received a sale consideration of Rs.4.10 Crores, which is evident from the statement of accounts of the petitioner, but unfortunately, the authorities h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in her reply dated 27.9.2021. 5. This Court has carefully considered the submissions made on either side and also perused the materials available on record. 6. Taking into consideration the facts and circumstances of the case and also considering the submissions made by the learned counsel for the petitioner, this Court feels that the impugned order appears to have been passed without pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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