2023 (7) TMI 1326

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..... ORDER Heard learned counsel for the petitioner and Mr. Gopal Verma, learned counsel appearing for Union of India. This petition is directed against the order of re-assessment passed against the petitioner. A preliminary objection is taken to maintainability of the writ petition on the ground that petitioner has remedy of filing statutory appeal where all questions of fact and law can be adjudic .....

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..... ate examination by the appellate authority. The main argument is that the order is without jurisdiction since notices were not issued on DIN. This argument is noticed only to be rejected since no prejudice is shown to have been caused to the petitioner on account of issuance of manual notices. Admittedly, the petitioner has acknowledged receipt of such notice and has also submitted his objections .....

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