2024 (9) TMI 964

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....DER In this writ petition, the petitioner has challenged the impugned Assessment order dated 29.09.2021. The impugned order has been passed under Section 147 read with 144 of the Income Tax Act, 1961 by resorting to best judgement under Section 144 of the Income Tax Act, 1961. 2. It is the specific case of the petitioner is that the petitioner is a HUF and that the main Karta Mr.M.Subramanian di....

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....other hand, the learned Senior Standing Counsel for the respondent would submit that for the purpose of communication the registered Email ID of the petitioner's son namely Mr.S.Radhakrishnan was updated before the Department only on 01.10.2021 as [email protected]. 5. It is submitted that even prior to the updation of the aforesaid personal details, notices were sent to the designated e....

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....in updated to the department only on 01.10.2020 through the assessee's personal details whereas the notice under Section 148 of the IT Act, 1961 was issued on 06.09.2019 i.e. prior to updation of communication by the assessee. Though the assessee HUF was died, there is a responsibility of the other members of HUF to receive or respond to any communication in the absence of Karta of HUF. In Poi....

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....t, intentionally avoided to receive the communications from the Income Tax Department to evade the tax on the part of the karta of HUF." 7. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 8. I am of the view, the petitioner can be given one opportunity as there are several factors which have contributed to the passing of the impugned order....