https://www.taxtmi.com/highlights?id=80084 Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law. en-us Sat, 03 Aug 2024 08:10:10 +0530 Sat, 03 Aug 2024 08:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80084 Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law. Highlights Income Tax Sat, 03 Aug 2024 08:10:10 +0530 https://www.taxtmi.com/highlights?id=80084