2025 (1) TMI 1502 - HC - Income Tax

Validity of reassessment proceedings - notice u/s 148A (b) 148A (d) and 148 were not served either on email-id or by postal and therefore the proceedings are bad in law - HELD THAT - As Petitioner submitted that the Petitioner has changed her address but same was not informed to the Income-Tax Department and therefore the postal authorities may have returned the notices with the remark left. In our view it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make necessary changes in the PAN card details. Having not done so no fault can be attributed to the Respondents on account of non-service of the notices. Petitioner being an individual lady and her husband being on transferable job by way of giving an opportunity order u/s 148A(d) and notice u/s 148 and consequent notice u/s 142(1) are quashed. At the directions of the Court Petitioner has given postal address and email-id on which the subsequent notices can be served.

Summary

**Summary of the Judgment:**In the case before the Bombay High Court, Justices M.S. Sonak and Jitendra Jain presided over a petition filed by a taxpayer challenging various notices issued by the Income Tax Department. The taxpayer contested the validity of notices under Sections 148A(b), 148A(d), and 148, as well as a notice under Section 142(1), arguing they were not properly served via email or postal mail.The respondent, represented by Mr. Suresh Kumar, countered that the petitioner had not registered an email address with the e-filing portal and that postal notices were returned marked "left" due to the petitioner not updating her address with the department.The court held that it was the petitioner's responsibility to inform the Income Tax Department of any address changes and update PAN card details. Despite this oversight, the court provided relief by quashing the contested notices and allowing the petitioner to submit her objections to the notice under Section 148A(b) within four weeks. The court directed the respondents to address these objections within an additional four weeks.The petitioner was further instructed to update her address and email with the Income Tax Department. The court's order was made absolute, with no costs awarded.