https://www.taxtmi.com/caselaws?id=773604 The HC quashed an order dated 28.03.2022 under section 148A(d) and notice dated 29.03.2022 under section 148 of the Income Tax Act, 1961. The petitioner-assessee did not receive the mandatory show-cause notice under section 148A(b) due to incorrect email communication by the Department. The Court held that effective service of the show-cause notice on the correct email ID is mandatory to comply with natural justice principles before reopening assessments. The matter was remanded to the Assessing Officer to provide the petitioner opportunity to file reply and be heard before passing fresh order under section 148A(d). Interim relief was granted restraining respondents from taking further steps pursuant to the impugned order pending final disposal. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773604 The HC quashed an order dated 28.03.2022 under section 148A(d) and notice dated 29.03.2022 under section 148 of the Income Tax Act, 1961. The petitioner-assessee did not receive the mandatory show-cause notice under section 148A(b) due to incorrect email communication by the Department. The Court held that effective service of the show-cause notice on the correct email ID is mandatory to comply with natural justice principles before reopening assessments. The matter was remanded to the Assessing Officer to provide the petitioner opportunity to file reply and be heard before passing fresh order under section 148A(d). Interim relief was granted restraining respondents from taking further steps pursuant to the impugned order pending final disposal. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773604