Section 148A(b) not mandate service of notice through e-mail: Delhi High Court

Mahabir Singh Joon Vs Income Tax Officer & Anr. (Delhi High Court) In a recent ruling on the case of Mahabir Singh Joon Vs Income Tax Officer & Anr., the Delhi High Court adjudicated on a writ petition challenging an order issued under Section 148A(d) of the Income Tax Act, 1961. The petitioner contested that a show cause notice issued under Section 148A(b) had not been served, thus violating principles of natural justice. However, the court dismissed this argument, emphasizing that the mandate of Section 148A(b) did not require service of notice through email. Background and Facts: T...