https://www.taxtmi.com/caselaws?id=750963 Delhi HC dismissed the writ petition challenging reassessment proceedings. The petitioner argued that notice u/s 148A(b) should have been served via registered email, claiming violation of natural justice. The court held that the Revenue substantially fulfilled statutory requirements by serving notice at the petitioner's admitted address, supported by delivery reports. The court found no mandate requiring email service under Section 148A(b) and noted the petitioner had alternative remedies available. The challenge was deemed frivolous and the reassessment order was upheld. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 07 Oct 2024 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750963 Delhi HC dismissed the writ petition challenging reassessment proceedings. The petitioner argued that notice u/s 148A(b) should have been served via registered email, claiming violation of natural justice. The court held that the Revenue substantially fulfilled statutory requirements by serving notice at the petitioner's admitted address, supported by delivery reports. The court found no mandate requiring email service under Section 148A(b) and noted the petitioner had alternative remedies available. The challenge was deemed frivolous and the reassessment order was upheld. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750963