2020 (11) TMI 523

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..... ; RESPONDENTS (BY SRI. K.V. ARAVIND FOR R1 & R2)   O R D E R Heard the learned counsel for the petitioner and the learned counsel for the first and the second respondents. 2. The petitioner has impugned the Best Judgment Assessment Order dated 3.12.2019 as per Annexure-A and the corresponding Demand Notice dated 3.12.2019 as per Annexure-B. The short ground canvassed by the learned Counse .....

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..... osit of 20%. Even in this case the petitioner cannot complain of violation of principles of natural justice inasmuch as notice of assessment has been addressed to the petitioner on the email ID that is furnished by the petitioner and if the petitioner has not responded to such notice, he cannot take advantage of his own failure. 4. In the rejoinder, the learned counsel for the petitioner submits .....

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..... ct to the condition that the petitioner shall deposit 20% of the impugned demand as per the impugned assessment order within a period of two weeks from the date of receipt of a certified copy of this order and informing the authorities on email about such deposit. If the petitioner makes such deposit and informs the concerned authority by email, the assessing authority shall extend an opportunity .....

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