2026 (8) TMI 969

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....) 1. Since in all these writ petitions, the common and short issue is involved, all the matters are taken up for final disposal and Special Civil Application No.8226 of 2024 is treated as a lead matter. 2. The petitioner in the present writ petition is praying for quashing and setting aside the order dated 15/03/2024 passed by the respondent no. 2 in Order in Appeal No. RAJ-EXCUS-000-APP-103-2024 and also prayed for quashing and setting aside the show cause notice dated 25/09/2020. 3. It is the case of the petitioner that for the financial year (for short 'FY') 2014-15, the proprietorship had earned an income of Rs. 1,37,05,363/- and for the financial year 2015-16, an income of Rs. 1,36,93,440/- was earned and it was reflected unde....

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....oceedings were ex-parte conducted. 8. From the Additional Affidavit filed by respondent nos.1 and 2, it appears that the petitioner was sent the show cause notice through post on 29.09.2020, email dated 20.09.2021, 09.02.2022 through email and also on 21.03.2022 asking the petitioner to remain present for personal hearing. The petitioner categorically denied by filing the Affidavit in Rejoinder that no correspondences were received by him. 9. During the pendency of the present writ proceedings, in order to ascertain whether the petitioner has actually received the show cause notice, we had directed the respondent to file Further Affidavit, more particularly, on the issue of whether it was served through email or not. It is accepted by....