9911796707
TMI Blog2022 (3) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... er even before the reassessment proposal was issued. The veracity or otherwise of the notice through e-mail is not being probed at this juncture, having regard to the nature of the order that is proposed to pass in the instant case. Indisputably, the hard copy of the notice issued by registered post to the petitioner was send not to the changed address maintained in the register of the tax authorities, but only to the prior address. After the address particulars of the petitioner was corrected, as is seen from Ext.P2 registration certificate, the assessing officer ought to have issued the notice to the correct address - the petitioner is justified in contending that the impugned orders are issued in violation of the principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned orders, the learned counsel submitted that the re-assessment proposal initiated by the assessing officer was send to an incorrect address despite correct address being available with the assessing officer. In the absence of proper service of notice, it is contended that the orders of assessment are liable to be set aside. 3. Smt.M.M.Jasmine, the learned Government Pleader, on the other hand submitted that notices were issued to the address available with the assessing officer and that sufficient opportunity was granted to the petitioner. Failure to avail the opportunity granted is different from failure to grant an opportunity of hearing, contended the learned Government Pleader. It was also submitted that the failure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess to which the notice is supposed to have been send, is stated by the counsel for the petitioner as the e-mail ID of an earlier employee, who had left the services of the petitioner even before the reassessment proposal was issued. The veracity or otherwise of the notice through e-mail is not being probed by me at this juncture, having regard to the nature of the order that I propose to pass in the instant case. 5. Indisputably, the hard copy of the notice issued by registered post to the petitioner was send not to the changed address maintained in the register of the tax authorities, but only to the prior address. After the address particulars of the petitioner was corrected, as is seen from Ext.P2 registration certificate, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
