https://www.taxtmi.com/caselaws?id=442491 Notices issued under Section 142(1) were not received by the taxpayer due to the authorised chartered accountant failing to access electronic notices during the COVID 19 waves; the High Court found procedural unfairness and quashed the assessment order and demand notice issued under Section 221(1), remanding the matter for a fresh adjudication on merits within eight weeks. The impugned order is to be treated as a show cause notice for the taxpayer to respond, and the taxpayer must furnish requested information and cooperate with the revenue for the fresh proceeding. en-us Thu, 13 Jul 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442491 Notices issued under Section 142(1) were not received by the taxpayer due to the authorised chartered accountant failing to access electronic notices during the COVID 19 waves; the High Court found procedural unfairness and quashed the assessment order and demand notice issued under Section 221(1), remanding the matter for a fresh adjudication on merits within eight weeks. The impugned order is to be treated as a show cause notice for the taxpayer to respond, and the taxpayer must furnish requested information and cooperate with the revenue for the fresh proceeding. Case-Laws Income Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442491