2024 (1) TMI 700

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....e Respondents : Adv. Jose Joseph-SC JUDGMENT 1. The present writ petition has been filed under Article 226 of the Constitution of India impugning Exts.P3 assessment order for the assessment year 2017-18 and the demand notices Exts.P1 and P2 pursuant to the said assessment order. 2. The learned counsel for the petitioner submits that the e-mail id registered with the department ie. aalfp10....

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....tion 147 read with Section 144 and 144B of the Act. Every communications were sent to the petitioner, including notices electronically, through the registered email id with e-filing portal ie. [email protected]. As the petitioner did not responded to any of the notices and communications, the assessment order has been finalised. 4. I have considered the submissions on behalf of the learned c....