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2023 (12) TMI 503 - KERALA HIGH COURTValidity of faceless assessment proceedings - as argued petitioner did not receive the draft assessment order and notice - violation of principles of natural justice - HELD THAT:- It is not in dispute that all other notices issued to the petitioner during the faceless assessment proceedings were served on him and he filed responses to the said notices. It would be hard to believe that the petitioner did not receive the draft assessment order and notice. Violation of principles of natural justice - As argued Sufficient time to the petitioner for filing reply/objection to the draft assessment order not provided assessee was afforded only three days time to file objection to the draft assessment order - Submission of the petitioner is also unsustainable, because violation of principles of natural justice would come only if the petitioner asked for extension of time to file reply/objection to the draft assessment order dated 24.9.2021, Ext.P11(b), or the notice dated 23.9.2021 and the authority denied such request for further time for filing reply/objection. In the present case, the petitioner did not choose to file reply to the notice dated 23.9.2021, nor objection to the draft assessment order. Therefore, the alleged violation of principles of natural justice does not exist. Thus it would be hard to believe that the petitioner did not receive draft assessment order and therefore, the decision in the case of Ellathkandi Khaleel Ahammad [2022 (8) TMI 139 - KERALA HIGH COURT] is of no use to the petitioner in the present case. No substance in the submission of the learned counsel for the petitioner that notice and draft assessment order were not served on the petitioner. Accordingly, the present writ petition is hereby dismissed.
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