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In allowing the writ petition of the assessee in the case of J. Jayalalitha v. CIT the Madras High Court pointed out in so far as the condition regarding cooperation of the assessee in the matter of assessment is concerned the reasons given by the Commissioner was faulty. In this case the Commissioner stated that the returns were filed beyond the due dates and the petitioner did not pay any advance tax on the admitted income. The Court held that section 220(3) postulates the co-operation of the assessee in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from her and the Commissioner had overlooked the fact that the inquiry relating to assessments would commence after the filing of the return and the belated filing of the return was not a relevant circumstance to hold that the assessee had not co-operated in the inquiry relating to the assessment. The Court further held that the Commissioner should have seen various orders of assessment made in the petitioner’s case and examined the question with reference to the assessment records as to whether the petitioner had co-operated in the inquiry relating to the assessment.

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