TaxTMI 
TaxTMI 
2022 (8) TMI 911
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Year 2015-2016, the Revenue was in believe that there was an escaped assessment of tax against the assessee, therefore in order to issue notice under Section 148 of the Income Tax Act, 1961 [in short, "the Act"] in order to comply with the provisions as contemplated under Section 148A of the Act, issued a notice on 17.03.2022 giving time upto 21.03.2022 to the petitioner/assessee to respond. 3. The said notice, though was claimed by the Revenue that has been sent through E-governance, it is a stand of the assessee that he had not received through E-governance. However, the same notice dated 17.03.2022 was served on the petitioner by RPAD on 24.03.2022. 4. On receipt of the said notice as stated above, the petitioner/assessee had sent a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Assessing Authority on 26.03.2022 itself, on 31.03.2022 they passed the impugned order, wherein it has been stated that the assessee did not file any reply even though notice was served through E-mail to the petitioner/assessee. Therefore, the request made by the petitioner/assessee seeking further time of two weeks had not at all been considered and it has been stated in the impugned order that, as if the petitioner has not filed any reply. Hence, the learned counsel submits that, it is a violation of the principles of natural justice therefore on that ground, the impugned order is vitiated. 10. However, Mrs.Hema Muralikrishnan, learned Senior Standing Counsel appearing for the respondent/Revenue would submit that, insofar as sending a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uest was reached the respondent Assessing Authority, who signed the postal acknowledgment, which has been filed in the typed-set of papers, despite this, Assessing Authority has taken a stand that reply has not been sent by the petitioner/assessee. 13. In this context, even though the learned Standing Counsel has taken a stand that whatever the reply given or request made by the assessee that should be made only by E-governance and all other mode of sending reply would be ignored or would not be taken into account by the Revenue is concerned, this Court feel that, once a communication is sent by any assessee to the Revenue that too by registered post with acknowledgment due, the due consideration is always expected to be given by the addre....