2024 (5) TMI 300

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.... For the Respondent : Gaurav Mahajan, Jainendra Kumar Mishra ORDER 1. Heard Shri Rakesh Ranjan Agrawal, learned Senior Advocate assisted by Shri Nitin Kumar Kesarwani, learned counsel for the petitioner, Shri Ashish Agrawal, learned counsel for the revenue and Shri Jainendra Kumar Mishra, learned counsel for the Bank. 2. Challenge has been raised to the assessment order dated 28.03.2024 p....

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....been taken over by sole proprietor, Kalu Ram Goel. Since no notice was issued to or served on the said Kalu Ram Goel, objection could not be raised at the relevant time. 4. In such facts, we had passed the below quoted order : "1. Prima facie, it is to be ascertained, if the notices preceding the reassessment order were issued and served on the petitioner as the reassessment order is w....

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....f dispatch and reports of postal track reports annexed. Remarkably, all the notices seen to have been dispatched to the assessee were returned back to the sender i.e. assessing officer. Yet, the assessing officer has made a recital as to notices duly served. The assessing officer has not proceeded on deemed service of notice basis rather he has treated the same to have been actually served on the ....

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..... 7. Seen in that light, no useful purpose would be served in keeping the present petition or calling for counter affidavit, at this stage. Also, we are unable to sustain the objection raised by learned counsel for the revenue that the petitioner may avail statutory alternative remedy of appeal. At present, that remedy may only allow this appeal authority to either annull or confirm or modify t....