https://www.taxtmi.com/caselaws?id=795087 Failure to serve material assessment notices on the assessee's registered email addresses, coupled with ineffective service on a former auditor after resignation, denied a fair and effective opportunity to respond to proposed additions. The assessment was therefore completed in breach of principles of natural justice. The assessment order and consequential demand notice were set aside, with the matter restored for fresh adjudication after adequate opportunity and a personal hearing. The validity of service under Rule 127 was left open. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795087 Failure to serve material assessment notices on the assessee's registered email addresses, coupled with ineffective service on a former auditor after resignation, denied a fair and effective opportunity to respond to proposed additions. The assessment was therefore completed in breach of principles of natural justice. The assessment order and consequential demand notice were set aside, with the matter restored for fresh adjudication after adequate opportunity and a personal hearing. The validity of service under Rule 127 was left open. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795087