https://www.taxtmi.com/caselaws?id=439308 Statutory notices under Section 142(1) sent to an email address not registered by the assessee on the departmental portal were held to be ineffective because they denied a proper opportunity to respond. The High Court found that the assessment had proceeded on the basis of non-response to those defective notices, and that the failure of service went to the root of the assessment process. The assessment order, computation sheet, demand notice and penalty notices were therefore set aside, and the matter was remitted to the revenue authorities to proceed afresh from the stage of reply to the Section 142(1) notice. en-us Thu, 25 May 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439308 Statutory notices under Section 142(1) sent to an email address not registered by the assessee on the departmental portal were held to be ineffective because they denied a proper opportunity to respond. The High Court found that the assessment had proceeded on the basis of non-response to those defective notices, and that the failure of service went to the root of the assessment process. The assessment order, computation sheet, demand notice and penalty notices were therefore set aside, and the matter was remitted to the revenue authorities to proceed afresh from the stage of reply to the Section 142(1) notice. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439308