Case Law Details
P M Agency Vs ITO (Kerala High Court)
Introduction: In a recent ruling, the Kerala High Court addressed a case where the validity of reassessment notices sent to a registered email address was questioned. The petitioner contended that the registered email address was created by an outsider, leading to non-receipt of the notices. The court was tasked with determining the legality of the notices and whether they violated the principles of natural justice.
Detailed Analysis:
1. Background: The petitioner, in this case, challenged the validity of an assessment order and associated demand notices for the assessment year 2017-18. The primary argument was that the registered email address (aalfp1004g@gmail.com) was created by an external party, which resulted in the petitioner not receiving the notices. This, in turn, prevented the petitioner from responding to the show cause notices and ultimately led to the finalization of the assessment order.
2. Legal Proceedings: The petitioner’s assessment was reopened under Section 148 of the Income Tax Act, 1961. Subsequently, the assessment order was issued under Section 147, along with Sections 144 and 144B of the Act. All communication, including statutory notices and show cause notifications, were sent electronically to the registered email address.
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