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TMI Blog2019 (11) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Revenue produced the original Dispatch Register, wherein, it is shown that the petitioner was dispatched with a communication on 29.03.2018 through speed post. It is also seen that the Postal Department affixed seal on the said register, which, in the considered view of this Court, is enough proof for supporting the contention of the Revenue that the notice was sent to the petitioner on 29.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment dated 14.12.2018 passed under Section 144 read with Section 147 of the Income Tax Act, 1961, relevant to the assessment year 2011-2012. 2. Heard both sides. 3. The impugned assessment order was passed pursuant to and consequence of reopening of the assessment under Section 147 of the Income Tax Act, 1961. Admittedly, as against the impugned order of assessment, a statutory appellate re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the petitioner that based on the query made under the Right to Information Act, it was found that the said consignment was booked from Kottayam Post Office and therefore, the respondents are not justified in claiming that such notice was issued through their office. 6. In support of the contention that the notice was dispatched from the office of the respondent on 29.03.2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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