https://www.taxtmi.com/caselaws?id=459031 Reassessment proceedings founded on notice served only to an unused e-mail address were treated as defective because service was not effected through a functional communication mode, despite the existence of an active alternate address. The assessment order based on that defective service was therefore unsustainable and was set aside, with the matter remanded for fresh statutory action under the reopening procedure. Consequential penalty notices could not survive once the foundational assessment was quashed, so they were also nullified as dependent proceedings. en-us Tue, 29 Aug 2023 00:00:00 +0530 Tue, 26 Nov 2024 19:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459031 Reassessment proceedings founded on notice served only to an unused e-mail address were treated as defective because service was not effected through a functional communication mode, despite the existence of an active alternate address. The assessment order based on that defective service was therefore unsustainable and was set aside, with the matter remanded for fresh statutory action under the reopening procedure. Consequential penalty notices could not survive once the foundational assessment was quashed, so they were also nullified as dependent proceedings. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459031