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of <h1>Tax Assessment Order Nullified for Improper Notice; Case Sent Back for New Notice, Penalty Notices Dropped.</h1> <h3>Shri Renga Fabricators Private Limited, Represented by its Managing Director, Mr. P.B.S. ESA GHUGHA Versus The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer, National Faceless Assessment Centre, Delhi, The Income Tax Officer, Corporation Ward 6 (2), Chennai, The Additional/Joint Commissioner of Income Tax, Chennai</h3> The High Court set aside the Impugned Assessment Order due to improper notice delivery and remitted the case for reissuance of notice under Section ... Validity of reassessment order - Reopening notices sent to the E-Mail ID which was no longer in use - HELD THAT:- Clearly the Impugned Order is unsustainable as the notice which preceded the Impugned Order have been sent to the E-Mail ID which was no longer in use as BSNL has stopped providing services from April 2019. Considering the above, the Impugned Order is set aside and the case is remitted back to the respondents to issue a proper notice u/s 148A(b) of the Income Tax Act, 1961. In view of the above, the consequential penalty notice issued under Section 271(1)(c) is also stands quashed. The petitioner challenged an Assessment Order due to notices being sent to an inactive email ID. The High Court set aside the Impugned Order and remitted the case back to issue proper notice under Section 148A(b) of the Income Tax Act, 1961. Penalty notices were quashed, and a new order must be passed within twelve months. The writ petition was allowed with no costs.
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