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of <h1>Assessment order for AY 2014-15 set aside</h1> <h3>Bengal And Assam Company Ltd. Versus National Faceless Assessment Centre & Anr.</h3> 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 ... Validity of best judgement assessment - statutory notices served on the wrong e-mail address - HELD THAT:- AO, inadvertently, issued statutory show cause notices to the petitioner at the e-mail address, which was clearly not in use. The record reveals that the AO was aware of the e-mail addresses that the petitioner was using. Given this position, we cannot but accept, that the requirement to serve statutory show cause notice, before taking recourse to best judgment assessment, has not fructified. The first proviso to Section 144 mandates issuance of a show cause notice before taking recourse to the best judgement route. Therefore, for the reasons given hereinabove, the impugned assessment order is set aside. 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 addressThe 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.ConclusionThe 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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