Karnataka HC Set Aside Ex-Parte Income Tax Assessment as Notices Sent to Former Employee’s Email

Sai Srushti Infrastructure Vs Assessment Unit Income Tax Department (Karnataka High Court) The Karnataka High Court examined the validity of ex-parte assessment orders for assessment years 2018-19 and 2019-20 passed against the petitioner. The petitioner contended that it could not respond to the show cause notices because the notices were sent to the email ID of an employee who had left the company, and therefore it had no knowledge of the proceedings. The Revenue argued that the notices were sent to the email address furnished by the petitioner and that any internal employment changes could ...