Dismissing the petition the Court held that it was due to inadvertent error on the part of the assessee in not updating or changing the e-mail address with the Department and the notices under section 143(2) of the Income-tax Act, 1961 were unnoticed and could not be responded to, on time. When the assessee was at fault, as they did not update or change the e-mail address with the Department, they could not legitimately complain that there was violation of the principles of natural justice. There was no reason to entertain this writ petition under article 226 of the Constitution of India. The assessee could seek remedy of statutory appeal before the Commissioner (Appeals) under section 246A of the Act.(AY. 2022 -23 ) (SJ)
Lakeshore Hospital and Research Centre Ltd. v.Add. CIT (2025) 447 ITR 337 (Ker)(HC)
S. 143(3): Assessment-Failure of assessee to update e-mail ID resulting in non-receipt of-Own fault- No violation of principles of natural justice-Order valid- Given liberty to file statutory appeal. [S. 144B, 246A, Art. 226]