2017 (1) TMI 1523

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....T & Sales Tax<br>K. Vinod Chandran, J. For the Petitioner : Sri. Harisankar V. Menon, Smt. Meera V. Menon For the Respondent : Sri V. K. Shamsudheen ORDER The petitioner was aggrieved with the rejection of the application for revision of assessment, for the year 2014-2015. The petitioner, a works contractor, filed Ext.P1 series of quarterly returns for the year 2014- 2015 conceding &#3....

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....rcial Tax Officer, Works Contract, Thrissur, which has not been acknowledged nor is the petitioner or the Consultant seen to have produced a hard copy of the same before the Commercial Tax Officer. In many cases, when the Assessing Officers issue notices by e-mail alone, this Court has held that the same is not proper, especially since it cannot be expected that an assessee would regularly open hi....

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....ion. From the words employed it is clear that the Assessing Officer has not been ever apprised of the communication by e-mail. If at all, the same was received and remaining in the mail box, the Assessing Officer would not have opened it and in such circumstance, merely on the contention that an application for revision was sent by e-mail, there cannot be any revision allowed to the petitioner. Th....