NADIMUTHUPATHAR SUNDARAPANDIAN ELAVARMAN Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), TRICHY

JUDGEMENT

(1.) This writ petition has been filed challenging the re- assesment made by the respondent under the impugned assessment order dtd. 23/12/2019 for the assessment year 2017-2018 under Sec. 144 of the Income Tax Act, 1961.

(2.) Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Standing counsel for the respondent.

(3.) The petitioner has challenged the impugned assessment order on the following grounds:-