Hero Products India Pvt Ltd Vs National Faceless Assessment Centre & Ors. (Bombay High Court)
The Bombay High Court considered a writ petition seeking to quash the Assessment Order dated 21 March 2022 passed under Section 147 read with Sections 144 and 144B of the Income-tax Act, 1961, and the Notice of Demand dated 21 March 2022 issued under Section 156.
The petitioner challenged the assessment proceedings on two principal grounds:
1. The notice under Section 143(2) was not validly issued and served in accordance with Section 282 of the Income-tax Act read with Rule 127 of the Income-tax Rules, 1962.
2. The assessment order was passed in breach of the principles of natural justice without granting a fair and effective opportunity of hearing.
According to the petitioner, its registered primary email address on the income-tax portal was [email protected], while its registered secondary email address was [email protected], which was also reflected in the Ministry of Corporate Affairs database. The petitioner stated that while filing its return of income in response to a notice under Section 148 on 20 October 2021, it had specifically mentioned its registered email address.
The petitioner contended that despite these registered email addresses being available with the Department, all subsequent communications, including the notice under Section 143(2), were sent to [email protected]. According to the petitioner, although this email address appeared in the return for Assessment Year 2015-16, it did not belong to the petitioner and had apparently been entered by its earlier tax consultants. The petitioner further stated that another email address, [email protected], appearing in the return for Assessment Year 2016-17, belonged to the Chartered Accountant acting as its auditor and tax consultant, who had ceased to represent the petitioner during the assessment proceedings.
