2015 (6) TMI 1055

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TICE T.RAJA For the Petitioner : Mr.M.Kamalanathan For the Respondent : Mr.V.Haribabu,  Additional Government Pleader (T) O R D E R The Writ Petition has been filed, challenging the impugned order dated 13.03.2015 passed by the Assistant Commissioner (CT), Ayanavaram Assessment Circle, Chennai-10 in his proceedings in TIN 33831003100/2010-2011 in and by which the Assessing Officer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmit that when the respondent issued notice to the registered place of business, namely, No.B.23/24, City Centre, No.232, Purasawalkkam High Road,Chennai-10, admittedly the same was returned with a postal endorsement ''LEFT'' for the reason that the petitioner has closed down the Registered Office in the month of May, 2011. While so, the respondent ought not to have sent by registe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt the notice dated 09.01.2015 to the petitioner's registered place of business, namely, No.B.23/24, City Centre, No.232, Purasawalkkam High Road,Chennai-10. Admittedly, the same was returned with a specific postal endorsement ''LEFT'' since the said office was closed during the month of May, 2011. Thereafter, the respondent has chosen to send the above notice by registered pos....