Four Star Granite Pvt. Ltd. v. Dy. CIT (2022) 444 ITR 161 (Ker.)(HC)

S. 147 : Reassessment-Issue of notices to wrong e-mail address is not valid-Reassessment order was set aside. [S. 127, 148, 282, Art, 226]

The notices were issued to wrong e mail id and order was passed. On writ allowing the petition the Court held that  the notices and assessment order were issued to a wrong e-mail address  which was in violation of principles of natural justice. Without venturing into the question as to who was to be faulted for the non-service of communications, in the facts and circumstances, particularly, the fact that the assessee did not get opportunity to put forth its responses to the notices leading to the issuance of the assessment order, to meet the ends of justice, the order of assessment had to be quashed.