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2023 (9) TMI 388 - MADRAS HIGH COURTReopening of assessment u/s 147 - Service of the Notice u/s 148 - Prescribed manner of service of notice - HELD THAT:- Notice u/s 148 dated 29.03.2019 has been issued on 30.03.2019. There is an entry in the postal register in support of this. The unserved cover was returned by the postal authorities on 13.04.2019 and there is an endorsement to that effect by the authority which is placed on record. The postal authority has written the new address i.e., address 2, on the returned cover. With this, service is complete. Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on 31.07.2019 and this has been received by one 'A.Lakshmi' on 31.07.2019. According to petitioner, there is nobody by that name in that address. However, this is really irrelevant, since service of notice u/s 148 on the petitioner is already been complete even at first instance. That apart, notices had been repeatedly issued even thereafter and admittedly served on the petitioner to which the petitioner has not bothered to respond. Thus, find no infirmity in the impugned order of assessment both in regard to the procedure followed by the officer or as far as service of notice is concerned. This writ petition is thus dismissed, though with liberty. The petitioner seeks time to file statutory appeal and is granted two weeks from today for such purpose.
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