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TMI Blog2024 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... from 506/1, Q.T. Road South, Howrah-711101. The petitioner is the assessee as defined under Section 2(7) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") and has been regularly filing income tax returns and discharging tax obligations. 3. For the assessment year 2022-2023, the petitioner filed her income tax return on November 4, 2022, declaring an income of Rs.11,86,820/- and paying a tax of Rs.1,93,854/-. The petitioner's registered email address for this assessment year, as disclosed in the return, was [email protected]. 4. The Income Tax Department herein respondent no.2 sent an intimation under Section 143(1) of the Act on November 04, 2022, to the petitioner's registered email address, confirming that the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessment proceedings, the petitioner has preferred the present writ petition. 8. The Learned Counsel appearing on behalf of the petitioner submits that the impugned assessment order and demand notice are vitiated as the statutory notices were not served at her registered email address being [email protected] as required under Section 282 of the Act. Instead, these were sent to an unregistered email address being [email protected], which is not associated with the petitioner. 9. The petitioner further submits that the failure to serve notices at a proper address deprived her of the opportunity to respond to the allegations, thereby violating the principles of natural justice. It is contended that notices under Sections 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (CASS) mechanism and a notice under Section 143(2) of the Income Tax Act, 1961, was issued and served on June 01, 2023 by the National Faceless Assessment Centre (NaFAC). 14. All notices and orders were validly issued within the statutory timelines and communicated to the petitioner via her registered e-mail address being [email protected], as provided in her ITR. Subsequent notices were also sent to the alternate e-mail address being [email protected], registered in the PAN database. The delivery of these notices was duly confirmed. Additionally, a notice dated September 18, 2023 was sent via Speed Post (No. JA277173405IN) but was returned with the remark "Addressee left." Furthermore, it is noteworthy that all notices rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of notices invalidates the subsequent assessment proceedings and the ex-parte order passed under Sections 144 and 144B of the Act. 17. In Lok Devlopers v. Deputy Commissioner of Income Tax reported in (2023) 455 ITR 399 the Hon'ble Bombay High Court held: "6. The assessing officer ought to have consider the email provided u/r 127 (1) (b) (i) email address available in the income tax return furnished by the addressee to which the communication relates which would be the primary email id or (n) fer email address available in the last income tax return furnished by the addressee. In our view the AO clearly erred in issuing a notice on the secondary email address when there was a primary email address given by the petitioner. It is commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h had examined an appeal from the ITAT (Income Tax Appellate Tribunal), which was challenged on similar grounds. The Division Bench after recording the contention of the parties, not only dismissed the appeal of the Department, but also held in the said judgment reported as CIT v. Chetan Gupta, inter alia that (382 ITR p. 628): (SCC OnLine Del para 46) "46. To summarise the conclusions. - (i) Under Section 148 of the Act, the issue of notice to the assessee and service of such notice upon the assessee are jurisdictional requirements that must be mandatorily complied with. They are not mere procedural requirements. (ii) For the assessing officer to exercise jurisdiction to reopen an assessment, notice under Section 148(1) has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e failure by the Revenue to effect service of notice upon him, the main part of Section 292-BB is not attracted." 19. This Court also observes that the respondent's reliance on the petitioner's PAN database or an alternate email address cannot substitute for statutory compliance. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process. The assessment order cannot be completed without issuance of a notice under Section 143 (2) of the Act. As such the assessment order passed by the respondent authorities without issuing proper notice under Section 143(2) of the Income Tax Act, the assessment proceedings as well as the assessment order passed by the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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