https://www.taxtmi.com/caselaws?id=763133 The HC quashed an assessment order passed under sections 144 and 144B, ruling that assessment proceedings cannot be completed without proper issuance of notice under section 143(2). The court held that reliance on PAN database or alternate email addresses cannot substitute statutory compliance requirements. Procedural irregularities in issuing and serving notices undermine jurisdiction and legality of the entire assessment process. The writ petition was allowed, setting aside the assessment order, demand notice, and penalty notices. Authorities were directed to issue fresh notices if necessary, strictly adhering to statutory provisions and ensuring proper service. en-us Fri, 22 Nov 2024 00:00:00 +0530 Thu, 06 Feb 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763133 The HC quashed an assessment order passed under sections 144 and 144B, ruling that assessment proceedings cannot be completed without proper issuance of notice under section 143(2). The court held that reliance on PAN database or alternate email addresses cannot substitute statutory compliance requirements. Procedural irregularities in issuing and serving notices undermine jurisdiction and legality of the entire assessment process. The writ petition was allowed, setting aside the assessment order, demand notice, and penalty notices. Authorities were directed to issue fresh notices if necessary, strictly adhering to statutory provisions and ensuring proper service. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763133