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TMI Blog2022 (2) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... HE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR PETITIONER: SRI M.V. SESHACHALA, SENIOR COUNSEL & SRI. ARAVIND V. CHAVAN, ADVOCATE RESPONDENTS: SRI K.V.ARAVIND, ADVOCATE ORDER In this petition, petitioner seeks quashing of the impugned assessment order at Annexure-H and impugned Demand notice at Annexure-J, both dated 30.07.2021 and for other reliefs. 2. Heard Sri.M.V..Seshachala, learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices sent by the respondents. Under these circumstances, the notices dated 22.02.2021, 06.04.2021 and 06.04.2021 issued by the respondents in the name of the petitioner and sent to the defunct / inoperative email address of the deceased K.V.Chandrappa did not come to the knowledge or attention of the petitioner who was neither aware of the same nor had the occasion or opportunity to reply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid defunct / inoperative email address of K.V.Chandrappa about which the petitioner had not knowledge and that the petitioner came to know about the proceedings and the impugned order only subsequently, on 06.09.2021 when he received the Notice dated 31.08.2021 along with the assessment order and other documents. It is therefore contended that the impugned assessment order passed by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30.11.2019, the petitioner did not have any knowledge of any correspondence addressed by the respondents to the email address of the said K.V.Chandrappa, which had become defunct and inoperative resulting in the petitioner not being in a position to suitably reply to any of the notices issued by the respondents and file his objections and documents, details, particulars etc., as sought for by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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