2024 (1) TMI 700

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..... [email protected], was created by an outsider and therefore the petitioner did not receive the notices issued to him and therefore, he could not file reply to the said show cause notices and the assessment order has been finalised - HELD THAT:- On the e-filing portal of the asssessee, the only email id registered is [email protected]. The communications and notices have been sent to the registe .....

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..... demand notices Exts.P1 and P2 pursuant to the said assessment order. 2. The learned counsel for the petitioner submits that the e-mail id registered with the department ie. [email protected], was created by an outsider and therefore the petitioner did not receive the notices issued to him and therefore, he could not file reply to the said show cause notices and the assessment order has been .....

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..... the petitioner did not responded to any of the notices and communications, the assessment order has been finalised. 4. I have considered the submissions on behalf of the learned counsel for the petitioner and the respondents. 5. On the e-filing portal of the asssessee, the only email id registered is [email protected]. The communications and notices have been sent to the registered email .....

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