Assessing Officer issued a notice u/s. 148 on the secondary email address of the assessee, when there was a primary email address available, there was nothing wrong with the assessee’s refusal to participate in the proceeding vitiated by valid service of notice. r.w.s. 148, and rule 127 of the Income-tax Rules, 1962. Proceedings including the show cause notice for proposed variation dated 25th March 2022 and assessment order u/s 144B r.w s.144 of the Act was quashed. (AY. 2015-16, 2016-17, 2017 -18)
Lok Developers Registered Partnership Firm v. Dy. CIT (2023) 455 ITR 399 / 149 taxmann.com 93 (Bom)(HC)
S. 148 : Reassessment – Service of notice – Primary email id – Notice issued on the secondary notice – Failure to participate in the proceedings – Service of the notice is not valid – Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226]