M. RAMAMURTHY, S/O. MUNIVEERANNA Vs. THE COMMISSIONER OF INCOME TAX-IV, C.R. BUILDINGS, QUEENS ROAD, BANGALORE-01 AND THE INCOME TAX OFFICER, WARD 6(4), 14/2, FLOOR, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-01

JUDGEMENT

(1.) IN this writ petition, petitioner is challenging Annexure B - Assessment Order dated 30.12.2011 passed by the Income Tax Officer, Ward -6(4), Bangalore. By the said order, the income Tax Officer has made best judgment assessment and has passed the impugned order holding that the tota; income of the petitioner for the assessment year 2009 -10 was Rs 17,02,090/ -,

(2.) THE main contention urged by the petitioner is, that the impugned order is passed without affording any opportunity of being heard to the petitioner, in as much as, no notice was duly served on the petitioner by the Assessing Officer.

(3.) COUNSEL for the respondent submits that notice has been served on one Smt.D.Sudha on as many as four occasions in the address furnished by the petitioner while submitting the returns. He therefore contends that there is no violation of the principles of natural justice. He also contends that since the impugned order is an appealable order, petitioner ought to have availed the remedy of filing an appeal under the statute.