TMI Blog2023 (11) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2021 by way of post and the same was received by the petitioner on 03.04.2021. Thereafter, all the notices were uploaded in the e-portal and the e-portal was also accessed by the petitioner. In fact, the assessment order also sent by virtue of post and the acknowledgement card was filed before this Court. As stated in counter affidavit of the respondent, between the period of date of issuance of notice and till the date of assessment, the assessee had accessed the e-portal for filing the income tax returns for assessment year 2021-2022 and for filing the audit report for the assessment year 2021- 2022. When such being the case, find no force in the submissions of the petitioner that the impugned order was passed in violation of prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stating that the petitioner had not responded to the notices issued by the respondent. Under these circumstances, on 01.11.2022, the Bank informed about the attachment order passed by the Department attaching the bank account of the petitioner. Thereafter only, the petitioner came to know about the impugned order passed by the respondent and hence, filed this writ petition challenging the said impugned order on the ground of violation of principal of natural justice. 3. On the other hand, the learned counsel for the respondent would submit that the notice under Section 148 of the IT Act was served upon the assessee/petitioner on 03.04.2021 by way of post. The acknowledgement card was also filed, whereby it is clear that only the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of date of issuance of notice and till the date of assessment, the assessee had accessed the e-portal for filing the income tax returns for assessment year 2021-2022 and for filing the audit report for the assessment year 2021- 2022. 7. When such being the case, I do not find any force in the submissions made by the learned counsel for the petitioner that the impugned order was passed in violation of principal of natural justice since the respondent had already taken all the efforts to send the notices to the petitioner through physically as well as by uploading the same in the e-portal. Further, it is clear that only due to inaction on the part of petitioner in filing the reply, this assessment order came to be passed. 8. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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