2023 (9) TMI 388

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.....R.S.Balaji Senior Standing Counsel ORDER The petitioner has challenged an order of re-assessment passed under the provisions of the Income-Tax Act, 1961 which is dated 28.11.2019 passed ex-parte under Section 144 read with Section 147 of the Income Tax Act, 1961 (in short, 'Act'). The sole ground of challenge is that notice under Section 148 has not been issued / served in a manner ....

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....or has he responded to the notices sent. 4. Records were called for and they reveal the following events as supported by documents. Notice under Section 148 of the Act dated 29.03.2019 has been issued on 30.03.2019. There is an entry in the postal register in support of this. The unserved cover was returned by the postal authorities on 13.04.2019 and there is an endorsement to that effect by th....