2023 (8) TMI 1590

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.... Respondents: Mr. Ramana Kumar, Senior Standing Counsel and Mrs. Hema Muralikrishnan, Senior Standing counsel ORDER The petitioner, an income tax assessee under the provisions of Income Tax Act, 1961, has challenged the impugned assessment order dated 25.09.2021 passed by the second respondent for the assessment year 2019- 2020. The specific case of the petitioner is that the designated E-ma....

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.... mentioned above including show cause notice dated 23.09.2021 and the draft assessment order dated 23.09.2021 followed by impugned assessment order dated 25.09.2021. 3. The learned counsel for the petitioner further submitted that there is a gross violation of the principles of natural justice as these notices were sent to the wrong e-mail ID which were not given for service of notice under the....

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....x Web Portal. He also further submitted that there is no dispute that e-mail IDs [email protected] and [email protected] are that of the petitioner. The learned counsel for the respondents also submitted that nothing precluded the petitioner from gathering information from the web portal as all the informations were hosted in the web portal and were retrivable from the dash b....

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....ed for the purpose of Income Tax Compliances. 7. Merely because, intimations were sent to one of the Branch Officers of the petitioner is not sufficient for completing the assessment, particularly. when notice under Section 142(1) of Income Tax Act 1961 was earlier sent to the correct e-mail ID of the petitioner which was also responded. 8. Considering the above, the impugned order is set as....