Assessment order for AY 2014-15 set aside

The High Court set aside the assessment order for AY 2014-15 due to non-service of statutory notices at the correct e-mail address, as required by Section 144 of the Income Tax Act, 1961. The court granted liberty to the Assessing Officer to issue a fresh assessment order after ensuring proper service of the show cause notice at the correct e-mail address.

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Issues involved: Challenge to assessment order u/s 147 read with Sections 144 and 144B of the Income Tax Act, 1961 for AY 2014-15 due to non-service of statutory notices at correct e-mail address.

Issue 1: Non-service of statutory notices at correct e-mail address
The petitioner challenged the assessment order on the grounds that the required statutory notices were not served at the e-mail address provided by the petitioner. The petitioner contended that notices were sent to an e-mail address not in use, despite the petitioner's submission of a detailed reply to an earlier notice at the correct e-mail address. The court found that the AO failed to serve the statutory show cause notice at the correct e-mail address, as mandated by the first proviso to Section 144 of the Act. Consequently, the impugned assessment order was set aside, granting liberty to the AO to pass a fresh assessment order after issuing a formal show cause notice at the correct e-mail address.

Conclusion
The High Court set aside the assessment order due to non-service of statutory notices at the correct e-mail address, granting liberty to the Assessing Officer to pass a fresh assessment order after complying with the legal requirements.

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