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2024 (1) TMI 700 - KERALA HIGH COURTValidity of assessment order was passed u/s 147 r.w.s.144 and 144B - petitioner submits that the e-mail id registered with the department ie. aalfp1004g@gmail.com, was created by an outsider and therefore the petitioner did not receive the notices issued to him and therefore, he could not file reply to the said show cause notices and the assessment order has been finalised - HELD THAT:- On the e-filing portal of the asssessee, the only email id registered is aalfp1004g@gmail.com. The communications and notices have been sent to the registered email id of the petitioner-assessee. From the records available on the system/ITBA, it can be seen that, all communications including statutory notices and show causes in connection with the assessment proceedings for the assessment year 2017-18 were served through the registered e-mail id of the petitioner. Assessment under Section 147 r.w.s.144 and 144B of the Act was completed in the case by Ext.P3 order dated 26.04.2023. Assessee appeal dismissed.
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