The Petitioner challenged the order and the preceding re-opening notice on the ground that the same was transmitted to an Email ID which was no longer in existence. Thus, the Hon’ble Madras High Court remanded the matter back to the file of the AO to pass a fresh order in terms of section 148A (d) of the Act within 12 months from the date of receipt of the instant order. Matter remanded to Assessing Officer for proper issue of initial notice. (AY. 2015-16)
Shri Renga Fabricators Pvt. Ltd. v. NFAC [2024] 469 ITR 25 (Mad)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice was sent to an Email ID no longer in use-Notice and consequential proceedings are quashed-Matter remanded to Assessing Officer for proper issue of initial notice [S.148A(d), Art. 226]