2024 (7) TMI 915

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....r. Justice Syam Kumar V.M. For the Petitioner : By Advs. Sri.Bobby John, Sri.S.Ajayghosh Kumar For the Respondents : By Adv Thomas Mathew Nellimoottil, Sc, By Government Pleader Smt. Reshmitha Ramachadran JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in WP(C).No. 6240 of 2024 is the appellant herein aggrieved by the judgment dated 20.03.2024 of the learned Single Judge in the Writ ....

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.... portal could be used only for the specific purposes mentioned in Section 146 of the Act. 3. The learned Single Judge who considered the matter found that albeit belatedly, the petitioner had downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving the assessment order from the portal was a predicament that the appellant found himself in because....

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....ions may appear at first blush, we are afraid, we cannot accept the same. A reading of Section 169 of the Act makes it abundantly clear that any decision, order, summons, notice or other communication under the Act or Rules may be served on the assessee, inter alia, by making it available on the common portal. We are of the view that this statutory provision has to be read along with the provision....