{"id":65397,"date":"2026-10-30T16:51:36","date_gmt":"2026-10-30T11:21:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vyavasaya-seva-sahakari-sangh-ltd-v-nfac-2026-310-taxman-565-karnhc\/"},"modified":"2026-10-30T16:51:36","modified_gmt":"2026-10-30T11:21:36","slug":"vyavasaya-seva-sahakari-sangh-ltd-v-nfac-2026-310-taxman-565-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vyavasaya-seva-sahakari-sangh-ltd-v-nfac-2026-310-taxman-565-karnhc\/","title":{"rendered":"Vyavasaya Seva Sahakari Sangh Ltd. v. NFAC (2026) 310 Taxman 565 (Karn)(HC)"},"content":{"rendered":"<p>On writ, the Court held that the service of notice is a foundational requirement in any adjudicatory process and, when notices are sent to an incorrect email address, it cannot be said that reasonable opportunity has been afforded. Accordingly, the proceedings were quashed, and the assessee was granted liberty to submit a reply to the notice issued under section 143(2). \u00a0(AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 270A: Penalty for under-reporting and misreporting of income-Notices were not served-Violation of principles of natural justice-Proceedings were quashed and the assessee was to be granted liberty to submit reply to notice issued under section 143(2).[S. 143(2), 272A(1)(d), 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-65397","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h0N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65397","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=65397"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65397\/revisions"}],"predecessor-version":[{"id":65398,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65397\/revisions\/65398"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}