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    <description>Challenge to an income tax assessment order on the ground of non-communication was not accepted because the taxpayer had participated in the proceedings and the order was on the web portal; an altered email ID explained non-receipt by email. The communication demanding tax was stated to be consistent with the computation accompanying the assessment order. The taxpayer was left at liberty to file a statutory appeal under Section 246A within 30 days from receipt of the order and to seek stay of recovery under Section 220(6) before the Assessing Officer.</description>
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      <description>Challenge to an income tax assessment order on the ground of non-communication was not accepted because the taxpayer had participated in the proceedings and the order was on the web portal; an altered email ID explained non-receipt by email. The communication demanding tax was stated to be consistent with the computation accompanying the assessment order. The taxpayer was left at liberty to file a statutory appeal under Section 246A within 30 days from receipt of the order and to seek stay of recovery under Section 220(6) before the Assessing Officer.</description>
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