Court Upholds Tax Assessment After Petitioner Fails to Respond to Notices, Citing No Merit in Email Claim.

The court dismissed the writ petition challenging the assessment order for the year 2017-18, finding no merit in the petitioner's claims of not receiving notices due to an outsider-created email. The assessment was conducted under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, with all communications sent to the registered email. The court upheld the assessment order, ruling that the principles of natural justice were not violated as the petitioner failed to respond to multiple notices.

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Issues:
The issues involved in the judgment are impugning assessment order for the assessment year 2017-18, violation of principles of natural justice, and communication through registered email id.

Impugning Assessment Order:
The petitioner filed a writ petition under Article 226 challenging the assessment order for the assessment year 2017-18 and the demand notices issued pursuant to the said assessment order. The petitioner claimed that the email id registered with the department was created by an outsider, resulting in the petitioner not receiving the notices and being unable to file a reply. The petitioner argued that there was a violation of principles of natural justice and requested the impugned order to be set aside for a fresh assessment order to be passed after affording an opportunity to file a reply.

Communication through Registered Email ID:
The Standing Counsel for the Income Tax Department stated that the petitioner's assessment was reopened under Section 148 of the Income Tax Act, 1961. All communications, including notices, were sent electronically through the registered email id with the e-filing portal. Despite multiple notices and communications being sent, the petitioner did not respond, leading to the finalization of the assessment order. The assessment order was passed under Section 147 read with Section 144 and 144B of the Act.

Judgment:
After considering the submissions from both parties, the court noted that all communications and notices regarding the assessment proceedings for the assessment year 2017-18 were served through the registered email id of the petitioner. The assessment under Section 147 read with Section 144 and 144B of the Act was completed based on the records available on the system. The court found no merit in the petitioner's argument and dismissed the writ petition, upholding the assessment order and the communication through the registered email id.

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