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TMI Blog2017 (1) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Ext.P5 dated 23.03.2016. It is to be noticed that the request made for revision was after the inspection and the recoveries made thereat - Held that: - From the words employed it is clear that the Assessing Officer has not been ever apprised of the communication by e-mail. If at all, the same was received and remaining in the mail box, the Assessing Officer would not have opened it and in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Harisankar V. Menon, Smt. Meera V. Menon For the Respondent : Sri V. K. Shamsudheen ORDER The petitioner was aggrieved with the rejection of the application for revision of assessment, for the year 2014-2015. The petitioner, a works contractor, filed Ext.P1 series of quarterly returns for the year 2014- 2015 conceding 'nil' taxable turnover. An annual return was also filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een acknowledged nor is the petitioner or the Consultant seen to have produced a hard copy of the same before the Commercial Tax Officer. In many cases, when the Assessing Officers issue notices by e-mail alone, this Court has held that the same is not proper, especially since it cannot be expected that an assessee would regularly open his e-mail and would be thus notified of the pre-assessment no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer has not been ever apprised of the communication by e-mail. If at all, the same was received and remaining in the mail box, the Assessing Officer would not have opened it and in such circumstance, merely on the contention that an application for revision was sent by e-mail, there cannot be any revision allowed to the petitioner. The application for revision, as is seen from Ext.P4, obviousl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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