2025 (7) TMI 904

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner and learned Senior Standing Counsel Mr. Karan G. Sanghani for the respondents. 2. Rule, returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule for and on behalf of the respondents. 3. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged and prayed for quashing and setting aside of impugned assessment order issued under Section 147 r.w.s 144 & 144B of the Income Tax Act (for short 'the Act') and demand notice issued under Section 156 of the Act, both dated 26.03.2022 fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner that the recovery notice was sent on the email ID [email protected] which was used by the petitioner while filing return of income for AY 2012-13. Whereas the jurisdictional notice dated 31.03.2021 issued under Section 148 of the Act was neither addressed nor communicated to anybody. However, various other notices including penalty proceedings under Sections 271F, 271(1)(b) and 271(1)(c) which were uploaded on the income tax portal were sent via email at [email protected], which neither belongs to the petitioner nor to any of its employees, partners or auditors. Thus, amongst all the notices, assessment proceedings and penalty proceedings only the recovery notice dated 29.12.2022 was correctly served to the petitioner. 6. Being ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with the petitioner. 10. Learned Senior Standing Counsel for the respondent submitted that ample opportunities were provided to the petitioner via the e-filing portal before passing the impugned assessment order and it is an admitted fact by the petitioner that the notices and other communications were received on the e-filing portal. Thus, the petitioner could have replied to the same on the e-filing portal. 11. Learned Senior Standing Counsel for the respondent places reliance on Section 144B of the Act which provides for serving of notices and orders to the assessee on the email address available on the ITBA system. 12. Learned Senior Standing Counsel for the respondent further submitted that the petitioner challenged the notice u/s ....