2023 (6) TMI 882

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..... ch is registered with the Income Tax Department by the assessee - HELD THAT:- The contention raised on behalf of the petitioner deserves acceptance to the extent that notice ought to have been issued to the Email ID furnished at Annexure-'D' and not otherwise. The notices sent to the Email ID which is not that declared by the assessee has justifiably resulted in the assessee not having ha .....

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..... d has also assailed the penalty notice at Annexure-A4 as well as Annexure-A5 and A6. 2. The principle contention raised by the petitioner is that the notices under Section 142 (1) by the Income Tax Department have been addressed not to the Email ID which is registered with the Income Tax Department by the assessee. Attention is drawn to the personal details uploaded with the portal of Income Ta .....

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..... , assessment order has been passed. The details furnished at Annexure-'D' are not in dispute. The contention raised on behalf of the petitioner deserves acceptance to the extent that notice ought to have been issued to the Email ID furnished at Annexure-'D' and not otherwise. The notices sent to the Email ID which is not that declared by the assessee has justifiably resulted in the .....

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