2020 (9) TMI 1024

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....ed counsel appearing on behalf of Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepting notice for the respondents. 2. This writ appeal, filed by the appellant - writ petitioner, is directed against the order dated 07.11.2019 passed in W.P.No.3625 of 2019. 3. The said writ petition was filed by the appellant challenging the order of assessment passed under Section 144 read with Section 147 of the Income Tax Act (for short, the Act) for the assessment year 2011-12. 4. The appellant contended before the learned Single Judge that the notice under Section 148 of the Act was not served on the appellant and therefore, the entire proceedings were vitiated. 5. The Revenue resisted the said plea by contending that the notice was dis....

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.... that the record was not available. It is also submitted that no credibility can be attached to the stand taken by the Department before the learned Single Judge. 8. Per contra, Mr.Prabu Mukund Arunkumar, learned counsel appearing on behalf of Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepting notice for the respondents submits that the notice was served in accordance with the procedure laid down under the Act, that a similar issue was considered by one of us (TSSJ), while sitting singly, in the decision in the case of Abab Offshore Ltd. Vs. DCIT, Corporate Circle I(1), Chennai [reported in (2017) 78 Taxmann.com 37 (Madras)] and that the learned Single Judge was right in rejecting the relief sought in the said writ petition....