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2024 (4) TMI 602 - KARNATAKA HIGH COURTValidity of Reopening of assessment - as argued notices were not served on the petitioner - HELD THAT:- The documents that are relied on by the petitioner disclose that respondent had issued various notices to the petitioner calling upon him to file his returns for the year 2014-15. Even though it is contended that notices were not served on the petitioner, the same cannot be accepted, in view of the specific averment made in the assessment order regarding service of notices. Therefore, the contention taken by the petitioner is that, he was not given sufficient opportunity of being heard and the order in question is an ex-parte order, also cannot be accepted. Annexure-D was came to be passed on 19.03.2022 and before passing the order, several notices were issued to the petitioner. In spite of that, he has not chosen to appear before the authority and not complied the demand made therein. The next ground urged by the petitioner that the order in question was passed during Covid-19 also cannot be accepted. Under such circumstances, even though we do not find any reason to entertain the petition, only to afford one more opportunity to the petitioner of being heard, we deem it appropriate to quash the assessment order produced, and petitioner is directed to file income tax returns for the assessment year 2014-15 with respondent No. 3 within 30 days from today and to cooperate in compliance of the procedure in terms of the Act.
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