2022 (8) TMI 1230

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..... are set aside and the matter is remanded back to the assessing officer concerned to pass a fresh assessment order in accordance with law and by complying with the formalities required to be observed before passing the final assessment order. All notices required to be served under the law shall be served upon the chartered accountant of the petitioner s at his official registered e-mail address. N .....

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..... ime to time. It is a matter of record that the respondent income tax authority could not establish or substantiate from record that before passing the impugned assessment order either petitioner or her chartered accountant/authorized representatives was served any notice under Section 143(2) of the Income Tax Act, 1961 dated 7th January, 2020 or notice under Section 142(1) purported to be issued o .....

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..... sidered view that the interest of justice will be sub-served if the impugned assessment order dated 15th April, 2021 and subsequent penalty proceeding are set aside and the matter is remanded back to the assessing officer concerned to pass a fresh assessment order in accordance with law and by complying with the formalities required to be observed before passing the final assessment order. All not .....

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