Validity of Notice Issued on Secondary E-Mail Id despite having Primary E-Mail Id

Lok Developers Vs DCIT (Bombay High Court)

Notice Issued on Secondary E-Mail Id Despite Having Primary E-Mail Id and Email Id Mentioned in the Last Filed ITR is Liable to be Quashed- Hon. Bombay High Court

THE CONTROVERSY:

“Whether subsequent proceedings initiated by the revenue authorities for non-compliance of notice u/s 148 under the Income Tax Act would be vitiated on account of notice u/s 148 of the Act being served on the secondary email id registered with PAN instead of the registered primary email id or updated email id filed with the last Return of Income.”

FACTS OF THE CASE

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