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2019 (11) TMI 1449 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - notice u/s 148 was not served on the petitioner - statutory appellate remedy available to the petitioner - HELD THAT:- Revenue produced the original Dispatch Register, wherein, it is shown that the petitioner was dispatched with a communication on 29.03.2018 through speed post. It is also seen that the Postal Department affixed seal on the said register, which, in the considered view of this Court, is enough proof for supporting the contention of the Revenue that the notice was sent to the petitioner on 29.03.2018. We not think that the petitioner is entitled to canvass the merits of the assessment order before this Court without challenging the same by filing regular appeal. Accordingly, without expressing any view on the merits of the matter, this Writ Petition is disposed of by granting liberty to the petitioner to file an appeal before the concerned authority within a period of two weeks from the date of receipt of a copy of this order.
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