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2013 (5) TMI 160 - KERALA HIGH COURTAssessment order has been passed, without serving the preassessment notice - As the petitioner's industry had already been closed down as early as on 15-10-2002 - The closure of the business was communicated to the concerned authorities - Held that:- Even though the petitioner has stated that such industry was closed down as early as in the year 2002, this Court finds that the petitioner herself has given her address as "Neetha Sebastian, Propreitor, Sevana Industries, Vaduthala" in Ext.P7 request dated 16-5-2006 for adjournment. This being the position, the contention raised by the petitioner does not hold any water at all, with reference to the actual address in which the notice might have been issued. The petitioner having admitted the receipt of the notices issued by the first respondent earlier, particularly as in the petition to produce the books of accounts and the petitioner having submitted Ext.P7 notice for adjournment, ought to have been vigilant enough to ascertain the actual particulars especially with regard to the next date of hearing scheduled by the first respondent - Cannot now take a 'U-turn' and say that there was failure on the part of the first respondent in finalising the proceedings as per Ext.P1 - Interference is declined and writ petition is dismissed.
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