2026 (7) TMI 973

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.... and 144B of the Income Tax Act, 1961 (the IT Act) and the impugned Notice of Demand dated 21st March 2022 issued under Section 156 of the IT Act. 3. The challenge in the above Writ Petition is laid on two grounds :- (a) The notice under Section 143(2) of the IT Act was not validly issued and served upon the Petitioner in accordance with Section 282 of the IT Act read with Rule 127 of the Income Tax Rules, 1962. (b) The impugned Assessment Order came to be passed in breach of principles of natural justice without granting the Petitioner a fair and effective opportunity of hearing. 4. To put it in a nutshell, it is the case of the Petitioner that the Petitioner's registered primary email address on the income tax port....

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[email protected], the crucial statutory notices, including the Show Cause Notice and the notice proposing additions, were not effectively served on the Petitioner's registered email IDs. According to the Petitioner, it was therefore denied a fair and effective opportunity to place its explanation and supporting documents on record before the passing of the impugned Assessment Order. The Petitioner therefore contends that the impugned Assessment Order is bad in law and liable to be quashed and set aside on the ground of breach of principles of natural justice. 7. On the other hand, it is the case of the Respondents that notices were uploaded on the e-filing portal and were also sent on the email address of the Petitioner. Mr. Sharma, the learn....

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....tered on the portal. 10. Though elaborate submissions were made by both sides on the issue of validity of service of notices under Section 282 of the IT Act read with Rule 127 of the Income Tax Rules, 1962, we do not deem it necessary to conclusively adjudicate the said issue in the facts of the present case. Having heard the parties and upon perusal of the material on record, we find that the assessment proceedings culminating into the impugned Assessment Order, appears to have been completed without granting the Petitioner a fair and effective opportunity to respond to the proposed additions. We say so because it appears that disputes had arisen between the Petitioner and its Auditor, who subsequently resigned on 21st January 2022. In ....