https://www.taxtmi.com/caselaws?id=770801 Tribunal ruled on two key issues in tax law: (1) validity of Section 143(1) intimation without prior show cause notice, and (2) service of notice on an email address different from ITR. The HC found that notices sent to the assessee's registered email address were legally valid, even if different from the ITR-mentioned address. The Revenue's communication was deemed proper, and the assessee's appeal was dismissed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770801 Tribunal ruled on two key issues in tax law: (1) validity of Section 143(1) intimation without prior show cause notice, and (2) service of notice on an email address different from ITR. The HC found that notices sent to the assessee's registered email address were legally valid, even if different from the ITR-mentioned address. The Revenue's communication was deemed proper, and the assessee's appeal was dismissed. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770801