Assessee-company was issued notice under section 142(1) at its email ID. Assessee claimed that said email address was wrong and its correct email ID was different.However, assessee had submitted partial reply to notice and certain explanations and stated that further remaining documents, explanations would be submitted by a later date. Later, assessee failed to provide any further information, which was sought by notice issued under section 142(1). Assessing Officer passed assessment order under section 143(3). On writ the assessee contended that iorder had been passed without issuance of notices hence liable to be set aside. Dismissing the petition the \u00a0Court held that \u00a0notices were sent to assessee at email address as available at website of MCA. Furthermore, notices had been duly put up on portal and assessee was aware of assessment proceedings. Accordingly the \u00a0provisions of section 292BB would be applicable as assessee had participated in inquiry relating to assessment and it was to be precluded from raising any objection that notice was not served or was served in an improper manner. Petition was dismissed. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 292BB : Notice of demand to be valid in certain circumstances-Notice under section 142(1) at its email ID-notices were sent to assessee at email address as available at website of MCA-Participated in inquiry relating to assessment-Precluded from raising any objection that notice was not served or was served in an improper manner-The provisions of section 292BB would be applicable-Petition was dismissed. [S. 142(1), 143(3), 282(2), ITATRules,127, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59374","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-frE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59374"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59374\/revisions"}],"predecessor-version":[{"id":59375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59374\/revisions\/59375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}