Case Law Details
Case Name : Lok Developers Vs DCIT (Bombay High Court)
Appeal Number : Writ Petition No. 1983 of 2022
Date of Judgement/Order : 15/02/2023
Related Assessment Year : 2015-16, 2016-17 and 2017-18
Courts :
All High Courts Bombay High Court
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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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