2023 (8) TMI 1573 - HC - Income Tax

Validity of reassessment order - Reopening notices sent to the E-Mail ID which was no longer in use - HELD THAT - Clearly the Impugned Order is unsustainable as the notice which preceded the Impugned Order have been sent to the E-Mail ID which was no longer in use as BSNL has stopped providing services from April 2019. Considering the above the Impugned Order is set aside and the case is remitted back to the respondents to issue a proper notice u/s 148A(b) of the Income Tax Act 1961. In view of the above the consequential penalty notice issued under Section 271(1)(c) is also stands quashed.

Summary

The petitioner challenged an Assessment Order due to notices being sent to an inactive email ID. The High Court set aside the Impugned Order and remitted the case back to issue proper notice under Section 148A(b) of the Income Tax Act, 1961. Penalty notices were quashed, and a new order must be passed within twelve months. The writ petition was allowed with no costs.