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2021 (10) TMI 172 - 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:- Revenue has produced the original file and photocopies of the relevant documents in the form of a typed set of papers from which, we find that the notice dated 14.02.2018 issued under Section 142(1)(i) of the Act was sent by Registered Post with Acknowledgement and has been received by the assessee on 24.02.2018. The hearing notice dated 20.05.2019 was also sent by Registered Post with Acknowledgement and the appellant-assessee has received the same on 25.05.2019. By a communication dated 16.09.2019, the Assessing Officer communicated the draft assessment order under Section 144 of the Act and gave one final opportunity to the assessee to file his explanation, if any, by 27.09.2019. This was communicated by Registered Post with Acknowledgement and received by the assessee on 27.09.2019. Thus, the notices and the draft assessment order have been communicated to the appellant and the appellant, despite having received the same, has not cooperated with the assessment proceedings and therefore, we find that there is no error in the order passed by the learned Writ Court. Writ Appeal fails and is dismissed - we grant liberty to the appellant-assessee to file an appeal before the Commissioner of Income Tax (Appeals), within a period of 30 days from the date of receipt of a copy of this judgment.
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