On writ the Court held that the notice of hearing was sent to wrong email and the assessee was unable to response. The order is set a side.The Assessing Officer is directed to pass the order by giving a reasonable opportunity of hearing.
Jyoti Narang v. ITO (2024) 471 ITR 66 (Delhi)(HC).
S. 143(3): Assessment-Notice is sent to wrong email-Order is set a side-The Assessing Officer is directed to pass an order after giving a reasonable opportunity of hearing. [S. 156, Art. 226]