2025 (3) TMI 1436

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....For the Respondents : Dr. B. Ramaswamy Senior Standing Counsel ORDER The challenge in this Writ Petition is to the order passed by the second respondent under Section 143(3) r.w.s. 114 of the Act dated 11.03.2024, for the AY 2015-16, and consequently, to direct the second respondent to complete the fresh assessment for AY 2015-16 after providing reasonable/sufficient opportunity of hearing b....

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....my, learned Senior Standing Counsel for the respondents would submit that before passing the impugned orders, all the notices/communications were served/issued to the petitioner via. Online Portal, E-mail and RPAD, however, insofar as notices sent via. Email is concerned, the same was bounced back and the notice sent through RPAD returned with an endorsement, 'No such Addressee', and there....

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...., learned Senior Standing Counsel for the respondents and perused the materials on records. 6. It is the grievance of the petitioner that before passing the impugned order, the petitioner has not been heard, therefore, the said order is an ex parte order and suffers from violation of principles of natural justice and liable to be set aside. Such aversion of the petitioner has been strongly refu....

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.... stated to have bounced back, the same could not be known to the petitioner. Finally, the notice that was sent through RPAD is concerned, the same was returned with an endorsement, ''No such Addressee, as the petitioner is no longer resident of India, there is no possibility for her to respond to such notice. In the said scenario, it is sheer clear that the petitioner is totally unaware of....