HC penalises appellant for wrong claim of Issue of Notice on wrong Email ID

Manas Vs Income Tax Officer (Madras High Court) The challenge in this writ petition is to proceedings for re‑assessment under the Income-Tax Act, 1961 (in short, ‘Act’) for assessment year (AY) 2019 – 2020. The notices and orders assailed are notice under clause (b) of Section 148A dated 31.03.2023 and order under clause (d) of Section 148A dated 24.02.2023. 2. The primary and only argument is violation of principles of natural justice premised on the ground that the impugned order under section 148A(d) states at paragraph 3 the following:- The above notice u/s 148A(b) was sent to the ...