Person can file appeal before competent authority if he failed to succeed in writ before HC: Guj. HC

INCOME TAX : Where the notices under Sections 143(2) and 142(1) were served upon the writ applicant three times to submit the explanation and/or documents to explain the cash deposit made by the writ applicant in his bank account and on issuance of show cause notice, writ applicant sought an adjournment for 15 days but having remained absent on that day, ex parte assessment order came to be passed,

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