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TMI Blog2021 (10) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the relevant documents in the form of a typed set of papers from which, we find that the notice dated 14.02.2018 issued under Section 142(1)(i) of the Act was sent by Registered Post with Acknowledgement and has been received by the assessee on 24.02.2018. The hearing notice dated 20.05.2019 was also sent by Registered Post with Acknowledgement and the appellant-assessee has received the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 30 days from the date of receipt of a copy of this judgment. - Writ Appeal No.1483 of 2021 And C.M.P.No.9456 of 2021 - - - Dated:- 15-9-2021 - THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM AND THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant : Mr.P.C.Harikumar For Respondents : Mr.A.N.R.Jayaprathap, Standing Counsel JUDGMENT T.S.Sivagnanam, J. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee:- Heard Mr.P.C.Hari Kumar, learned counsel for the appellant. 2.The short issue for consideration in this appeal is whether the appellant/assessee was served with the notice under Section 142(1) of the Income Tax Act, 1961, ( the Act for brevity), dated 14.02.2018, whether he was served with the Show Cause Notice, dated 20.05.2019, and Pre-Assessment Draft Order, dated 16.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(1)(i) of the Act was sent by Registered Post with Acknowledgement and has been received by the assessee on 24.02.2018. The hearing notice dated 20.05.2019 was also sent by Registered Post with Acknowledgement and the appellant-assessee has received the same on 25.05.2019. By a communication dated 16.09.2019, the Assessing Officer communicated the draft assessment order under Section 144 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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