https://www.taxtmi.com/caselaws?id=466804 Whether an assessment under Section 144 read with Section 147 can stand where the assessee did not receive departmental communication due to notices being sent to an outdated address: the HC applied the requirement of natural justice and the statutory notice regime, finding that absence of opportunity to file objections or to appear vitiated the assessment; accordingly the impugned assessment dated 26.11.2019 was set aside and the matter remanded to the tax department with directions to afford the petitioner an opportunity to file a reply and to grant a personal hearing before passing fresh orders. en-us Mon, 09 Oct 2023 00:00:00 +0530 Fri, 20 Feb 2026 08:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466804 Whether an assessment under Section 144 read with Section 147 can stand where the assessee did not receive departmental communication due to notices being sent to an outdated address: the HC applied the requirement of natural justice and the statutory notice regime, finding that absence of opportunity to file objections or to appear vitiated the assessment; accordingly the impugned assessment dated 26.11.2019 was set aside and the matter remanded to the tax department with directions to afford the petitioner an opportunity to file a reply and to grant a personal hearing before passing fresh orders. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466804