High Court Orders Reassessment u/s 153C After Notices Sent to Wrong Email Address; Fresh Adjudication Needed.

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....Assessment u/s 153C - non issue of notice u/s 142 - it becomes evident that the notices were sent by the respondent to the earlier e-mail address of the petitioner, which has now become defunct. - Petitioner has now a new e-mail account being ‘[email protected]’, which was duly informed to the Income Tax Department on 15.08.2019. - Matter restored back for fresh adjudication - HC....