https://www.taxtmi.com/caselaws?id=442215 Adaptation of electronic service of tax communications and misplaced address entries determined the validity of an assessment order. The court found that both taxpayer and department errored in using an old postal address and e mail after a revised return, noting rule-based requirement to use the company address as recorded in official records and the statutory move toward electronic communication. For these communication failures the HC quashed the impugned assessment order and remitted the matter for a fresh speaking order within 45 days, permitting the taxpayer to file a reply within 15 days and to seek lifting of any lien. en-us Fri, 14 Jul 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442215 Adaptation of electronic service of tax communications and misplaced address entries determined the validity of an assessment order. The court found that both taxpayer and department errored in using an old postal address and e mail after a revised return, noting rule-based requirement to use the company address as recorded in official records and the statutory move toward electronic communication. For these communication failures the HC quashed the impugned assessment order and remitted the matter for a fresh speaking order within 45 days, permitting the taxpayer to file a reply within 15 days and to seek lifting of any lien. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442215