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    <title>2024 (1) TMI 700 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the assessment order for the year 2017-18, finding no merit in the petitioner&#039;s claims of not receiving notices due to an outsider-created email. The assessment was conducted under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, with all communications sent to the registered email. The court upheld the assessment order, ruling that the principles of natural justice were not violated as the petitioner failed to respond to multiple notices.</description>
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      <description>The court dismissed the writ petition challenging the assessment order for the year 2017-18, finding no merit in the petitioner&#039;s claims of not receiving notices due to an outsider-created email. The assessment was conducted under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, with all communications sent to the registered email. The court upheld the assessment order, ruling that the principles of natural justice were not violated as the petitioner failed to respond to multiple notices.</description>
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