https://www.taxtmi.com/caselaws?id=799303 Service of statutory reassessment communications through a secondary email address and at a former residential address did not afford the assessee an effective opportunity to respond to the notice under section 148A(b). As those modes of service were undisputed, sufficient cause existed to permit a response while leaving the merits for determination by the assessing authority. The reassessment and consequential proceedings were set aside, and the assessee was permitted to submit a response to the notice. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799303 Service of statutory reassessment communications through a secondary email address and at a former residential address did not afford the assessee an effective opportunity to respond to the notice under section 148A(b). As those modes of service were undisputed, sufficient cause existed to permit a response while leaving the merits for determination by the assessing authority. The reassessment and consequential proceedings were set aside, and the assessee was permitted to submit a response to the notice. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799303