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    <title>2025 (2) TMI 462 - MADRAS HIGH COURT</title>
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    <description>The Madras HC quashed an assessment order dated 26.04.2024 for assessment year 2018-19 after finding that the petitioner was not served proper notice seeking explanation regarding alleged defects, violating principles of natural justice. The Court relied on precedent establishing that Section 169 mandates notice in person, by registered post, or to registered e-mail ID, with publication in portal/newspaper only when other modes fail. The assessment order was treated as a show cause notice, and the petition was allowed.</description>
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