Since the petitioner lived in the U.S., the court found it unreasonable to expect her to check the portal for a 2023-24 reassessment of a 2015-16 transaction.
The High Court of Madras , in a recent ruling, set aside an assessment order for violating natural justice, citing improper notice to a non-resident taxpayer. Madhubala Narayanasamy,petitioner-assessee, argued through counsel that her only income since 2005 was salary, with taxes deducted at source. Since no additional tax was due, she did not file returns…
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