Bengal & Assam Company Ltd. v. NFAC (2023) 295 Taxman 45 (Delhi)(HC)

S. 144 : Best judgment assessment- Notice issued in a email address which is not in use-Order is set aside-Directed to pass a fresh assessment order after issuance oof a formal show cause notice at correct e-mail address. [S. 147, 148, Art. 226]

 

The Assessing Officer passed best judgment assessment order  by issuing a statutory show cause notices to assessee at e-mail address which was not in use. On writ High Court quashed the assessment order and  the Assessing Officer is   given liberty to pass fresh assessment order after issuance of a formal show cause notice at correct e-mail address.  (AY. 2014-15)