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2021 (2) TMI 1207 - MADRAS HIGH COURTBest judgment assessment u/s 144 - Valid notice issued u/s 142(1)(i) or not - proof of communication of notices and the draft assessment order - HELD THAT:- The petitioner states that notice dated 20.05.2019 and penalty notice were received by her, but, on account of health issues, she could not give suitable instructions to the Chartered Accountant. A second affidavit has been filed on 18.01.2020, when the petitioner states that none of the notices referred to in the impugned assessment order have been received except notice dated 14.02.2018 that was uploaded in the portal and noted by the Chartered Accountant. Even assuming that notices dated 14.02.2018 and 20.05.2019 were not served upon the petitioner, notice dated 14.02.2018 was admittedly uploaded in the portal and has come to the attention of the petitioner. Second affidavit is styled as a 'Better Affidavit'. In my understanding, a better affidavit is one that elaborates and clarifies upon facts where the original affidavit is unclear or inadequate. It does not contemplate a situation where the fact pattern has been altered substantially. Be that as it may, two things are clear: one, that the petitioner has not fied a statutory return of income and secondly that notice dated 14.02.2018 has certainly come to her attention, but has not been complied with. In the absence of co-operation with the Department in the conduct of assessments, this is not an appropriate case for interference under Article 226 of the Constitution of India. WP Dismissed.
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