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TMI Blog2021 (2) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by her, but, on account of health issues, she could not give suitable instructions to the Chartered Accountant. A second affidavit has been filed on 18.01.2020, when the petitioner states that none of the notices referred to in the impugned assessment order have been received except notice dated 14.02.2018 that was uploaded in the portal and noted by the Chartered Accountant. Even ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not an appropriate case for interference under Article 226 of the Constitution of India. WP Dismissed. - W.P. No. 625 of 2020 And WMP. No.731 of 2020 - - - Dated:- 9-2-2021 - Honourable Dr. Justice Anita Sumanth, J. For the Petitioner : Mr. P.C. Harikumar. For the Respondents : Mr. ANR. Jayapratap, Government Advocate. ORDER Heard Mr. P.C. Harikumar, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeded correctly in completing the assessment to the best of his judgment. 5. Admittedly, the petitioner has not filed a return of income for the year in question. The impugned assessment is based on information received from the petitioner's bank, i.e., Karur Vysya Bank, Arani Branch to the effect that deposits were made in Specified Bank Notes on two days amounting to a sum of ₹ 19, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to in the impugned assessment order have been received except notice dated 14.02.2018 that was uploaded in the portal and noted by the Chartered Accountant. 8. Thus, even assuming that notices dated 14.02.2018 and 20.05.2019 were not served upon the petitioner, notice dated 14.02.2018 was admittedly uploaded in the portal and has come to the attention of the petitioner. 9. The second af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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