2023 (9) TMI 113

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....ax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.T.Vasudevan For the Respondents : Dr.B.Ramasamy Senior Standing Counsel ORDER The petitioner is aggrieved by the Impugned Assessment Order dated 26.04.2021. The specific case of the petitioner is that the petitioner was unaware of the Assessment Order that came to be passed although the petitioner had been issued with a ....

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.... 3. It is submitted that only after the respondent issued demand notice under Section 221(1) of the Income Tax Act on 04.02.2022, by sending the aforesaid demand directly to one of the partners of the petitioners&#39; registered e-mail id, the petitioner came to know that the petitioner had already suffered an adverse Assessment Order dated 26.04.2021. 4. Hence, it is prayed that the petitione....

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....x Act. A final opportunity was also given to the petitioner to furnish the document on 07.04.2021. Despite the same, the petitioner failed to respond and therefore the respondent was left with no other opportunity except to pass the Impugned Order. Hence, prayed for dismissal of the writ petition. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the lear....