{"id":62651,"date":"2026-07-26T07:03:51","date_gmt":"2026-07-26T01:33:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hero-products-india-pvt-ltd-v-nfac-bom-hc-www-itatonline-org\/"},"modified":"2026-07-26T07:03:51","modified_gmt":"2026-07-26T01:33:51","slug":"hero-products-india-pvt-ltd-v-nfac-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hero-products-india-pvt-ltd-v-nfac-bom-hc-www-itatonline-org\/","title":{"rendered":"Hero Products India Pvt. Ltd. v. NFAC (Bom.)(HC) www.itatonline.org"},"content":{"rendered":"<div>\n<p>The petitioner challenged the reassessment order passed under section 147 read with sections 144 and 144B on the ground that the notice under section 143(2) and subsequent statutory notices were not served on its registered e-mail addresses available on the income-tax portal and in the MCA records, but were sent to the e-mail addresses of its former tax consultants. The Bombay High Court noted that although the petitioner had furnished its primary and secondary e-mail addresses in the return filed pursuant to notice under section 148, the crucial notices, including the show-cause notice proposing additions, were not sent to those registered e-mail IDs. Consequently, owing to the resignation of the petitioner&#8217;s auditor and the continued dispatch of notices to the auditor&#8217;s e-mail address, the petitioner was deprived of a fair and effective opportunity to respond. Without adjudicating the larger issue regarding the validity of service under section 282 read with Rule 127, the Court held that the assessment proceedings stood vitiated for breach of the principles of natural justice. Accordingly, the assessment order and demand notice were quashed, the matter was restored to the Assessing Officer for fresh adjudication after granting adequate opportunity, including a personal hearing through video conferencing, and all contentions on merits and regarding the validity of service were kept open. <b>(<\/b><strong>WP.No. 5703 of 2022, dt. 13-07-2026) <\/strong><b>\u00a0<\/b><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Best judgment assessment -Reassessment &#8211; Assessment order passed without granting the assessee a fair and effective opportunity of hearing is liable to be quashed-  Where statutory notices are not effectively communicated to the assessee&#8217;s registered e-mail addresses, the assessment is vitiated for breach of principles of natural justice. [S. 143(2), 144, 148, 156, 282,ITAT  R.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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62651","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-giv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62651","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=62651"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62651\/revisions"}],"predecessor-version":[{"id":62652,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62651\/revisions\/62652"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}