https://www.taxtmi.com/caselaws?id=450193 The HC held that the notice under Section 148A(b) was issued on a wrong email ID, not the petitioner company's registered email address as of the notice date. The correct registered email was identified based on consistent use in income tax returns, PAN database, and MCA records. Since the notice was sent to an incorrect email, the HC quashed the order under Section 148A(d), the notice under Section 148, and all consequential proceedings. en-us Tue, 27 Feb 2024 00:00:00 +0530 Sat, 26 Jul 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450193 The HC held that the notice under Section 148A(b) was issued on a wrong email ID, not the petitioner company's registered email address as of the notice date. The correct registered email was identified based on consistent use in income tax returns, PAN database, and MCA records. Since the notice was sent to an incorrect email, the HC quashed the order under Section 148A(d), the notice under Section 148, and all consequential proceedings. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450193