2020 (7) TMI 738

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..... cuments - HELD THAT:- Ms. Dhanamadhiri was directed to produce the records to establish service of notice upon the petitioner prior to completion of assessment - while confirming that she is unable to produce the records, since the assessment files are in Tiruppur, she states, on instructions, that the notices do not appear to have been sent by Registered Post/Speed Post, but only via ordinary pos .....

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..... pon the petitioner prior to completion of assessment. 3. Today, while confirming that she is unable to produce the records, since the assessment files are in Tiruppur, she states, on instructions, that the notices do not appear to have been sent by Registered Post/Speed Post, but only via ordinary post. She would thus fairly state that another opportunity of hearing may be extended to the petitio .....

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