TMI Blog2023 (9) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... has been issued on 30.03.2019. There is an entry in the postal register in support of this. The unserved cover was returned by the postal authorities on 13.04.2019 and there is an endorsement to that effect by the authority which is placed on record. The postal authority has written the new address i.e., address 2, on the returned cover. With this, service is complete. Over enthusiastically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is granted two weeks from today for such purpose. - Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.Sreedhar for Mr.J.Kumaran For the Respondent : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner has challenged an order of re-assessment passed under the provisions of the Income-Tax Act, 1961 which is dated 28.11.2019 passed ex-parte under Section 144 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has well received. The petitioner has not filed a return of income for assessment year (AY) 2012 13, either original or in compliance with notice under Section 148, nor has he responded to the notices sent. 4. Records were called for and they reveal the following events as supported by documents. Notice under Section 148 of the Act dated 29.03.2019 has been issued on 30.03.2019. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly issued even thereafter and admittedly served on the petitioner to which the petitioner has not bothered to respond. Thus, I find no infirmity in the impugned order of assessment both in regard to the procedure followed by the officer or as far as service of notice is concerned. This writ petition is thus dismissed, though with liberty. 7. The petitioner seeks time to file statutory appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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