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TMI Blog2023 (9) TMI 1621X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner and hence essentially it is an ex-parte order - HELD THAT:- When a notice was issued to the petitioner, he was not residing at the address during such notice. Apparently therefore, the order impugned herein was passed in violation of principles of natural justice. Only on this ground, the order is hereby quashed and set aside. However, liberty is reserved in favour of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 179 of the Income Tax Act, 1961, for recovering the tax dues of M/s.Raj International Limited for the Assessment Years 2008-09, 2010-11, 2011-12 and 2012-13. 3 Several arguments have been raised by the learned counsel for the petitioner. Essentially, it is the case of the petitioner that the order dated 30.11.2018 was passed without due service of notice to the petitioner and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more post was received in December 2018. This post reminded of the earlier post also and both these posts were sent to Shri Rajesh bhai at his office, in 7-8 days of the receipt of the second post. 4 Perusal of the affidavit would indicate that when a notice was issued to the petitioner, he was not residing at the address during such notice. Apparently therefore, the order impugned herein was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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