2021 (10) TMI 172

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....KUMAR SUKUMARA KURUP For Appellant : Mr.P.C.Harikumar For Respondents : Mr.A.N.R.Jayaprathap, Standing Counsel JUDGMENT T.S.Sivagnanam, J. This Writ Appeal, by the appellant-assessee, is directed against the order dated 09.02.2021, in W.P.No.625 of 2020. 2.The appellant-assessee challenged the order dated 26.11.2019, which was a best of judgment assessment under Section 144 of the Income Tax....

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....r brevity), dated 14.02.2018, whether he was served with the Show Cause Notice, dated 20.05.2019, and Pre-Assessment Draft Order, dated 16.09.2018. If the respondent/Department is able to produce the records to show proof of service of the notice under Section 142(1) of the Act, dated 14.02.2018, there is no error in proceeding under Section 144, in the light of the second proviso to Section 144(1....

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....5.2019. By a communication dated 16.09.2019, the Assessing Officer communicated the draft assessment order under Section 144 of the Act and gave one final opportunity to the assessee to file his explanation, if any, by 27.09.2019. This was communicated by Registered Post with Acknowledgement and received by the assessee on 27.09.2019. Thus, the notices and the draft assessment order have been comm....