TMI Blog2021 (5) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... come tax portal and has been duly noticed by the petitioner. The notice dated 30.11.2017 called for a return of income to be filed on or before 30.12.2017. Despite noticing the communication dated 30.11.2017, the return was filed by the petitioner only on 13.08.2019, belatedly. Thereafter, summons under Section 131 appears to have been issued in response to which the petitioner has appeared and deposed before the officer on 16.09.2019. A show cause notice was issued on 20.05.2019. According to counter, the aforesaid show cause notice has been issued by Registered post with acknowledgment due, received and acknowledged by one Lalitha on 25.05.2019. Records of assessments were called for to establish the veracity of service of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, has been uploaded in the income tax portal and has been duly noticed by the petitioner. The notice dated 30.11.2017 called for a return of income to be filed on or before 30.12.2017. However, despite noticing the communication dated 30.11.2017, the return was filed by the petitioner only on 13.08.2019, belatedly. 3. Thereafter, summons under Section 131 appears to have been issued in response to which the petitioner has appeared and deposed before the officer on 16.09.2019. A show cause notice was issued on 20.05.2019. According to counter, the aforesaid show cause notice has been issued by Registered post with acknowledgment due, received and acknowledged by one Lalitha on 25.05.2019. 4. Records of assessments were called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince you had failed to comply with the provisions of all the terms of the notice issued under Sub-section (1) to Section 142, as per the provisions of Section 144(1)(b), the undersigned is compelled to make an assessment, as the best judgment assessment u/s 144 after taking into account all materials which have been gathered during the course of inquiry and other records available in the possession of the undersigned. This notice under First Proviso to Section 144(1), is therefore directed to requisition, counter arguments and facilitate an opportunity of being heard before determining the total income to the best of the judgment of the undersigned and determine the sum payable by you on the basis of such assessment. You are required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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