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MCC Digital Innovations Private Limited rep. by its authorised Signatory R.K. Sharma Versus The Assistant Commissioner (CT) , Ayanavaram Assessment Circle, Chennai

Validity of service of notice - Admittedly, the same was returned with a specific postal endorsement ''LEFT'' since the said office was closed during the month of May, 2011. Thereafter, the respondent has chosen to send the above notice by registered post to Thiru Ajay Metha, Director, No.A20, Anand Niketan, New Delhi-21 and the same also appears to have been served on the above address. Therefore, the defence raised by the learned Counsel for the petitioner that there was no notice served on th .....

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issed. - W.P.No.18147 of 2015 and M.P.Nos 1 and 2 of 2015 - Dated:- 24-6-2015 - MR. JUSTICE T.RAJA For the Petitioner : Mr.M.Kamalanathan For the Respondent : Mr.V.Haribabu, Additional Government Pleader (T) O R D E R The Writ Petition has been filed, challenging the impugned order dated 13.03.2015 passed by the Assistant Commissioner (CT), Ayanavaram Assessment Circle, Chennai-10 in his proceedings in TIN 33831003100/2010-2011 in and by which the Assessing Officer has held that when a notice ca .....

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time to file objection so far. On this basis, he passed the impugned order. Since the proposal is not objected by the petitioner, the Assessing Officer confirmed the same in respect of tax and also levy of penalty. 2. The learned Counsel for the petitioner would submit that when the respondent issued notice to the registered place of business, namely, No.B.23/24, City Centre, No.232, Purasawalkkam High Road,Chennai-10, admittedly the same was returned with a postal endorsement ''LEFT .....

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The learned Counsel would also submit that in the absence of any valuable notice served on the Registered Office, it has to be construed that the petitioner has not given any opportunity to represent his case. 4. Heard Mr.V.Hari Babu, learned Additional Government Pleader (T) appearing for the respondent. 5. At the outset, I find no force in the arguments of the learned Counsel for the petitioner. It is to be noted that initially, the respondent has sent the notice dated 09.01.2015 to the petit .....

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