2021 (5) TMI 194

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....ithya Reddy For the Respondent : Mr.ANR.Jayaprathap Government Advocate ORDER Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally even at the stage of admission. Hence, by consent of both sides, this Writ Petition is taken up for final disposal even at this stage. 2. The petitioner challenge....

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....r other communication under this Act or the rules made thereunder shall be served either by i) giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner ii) by registered post or speed post or courier with acknowledgement due, to the assessee or his authorised repr....

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....this disputed question of fact, since the petitioner, at this juncture, would state that it wishes to file a statutory appeal challenging order of assessment. The petitioner may do so within a period of four (4) weeks from today in view of the decision of the Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.....