Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice

Neha Bhawsingka Vs Union of India & Ors. (Calcutta High Court) In Neha Bhawsingka Vs Union of India & Ors., the Calcutta High Court invalidated an assessment order dated March 12, 2024, along with related demand and penalty notices. The petitioner, engaged in the trading of ferrous and non-ferrous materials, challenged the order citing procedural lapses and non-compliance with statutory requirements. Notices issued under Sections 143(2) and 142(1) of the Income Tax Act were sent to an unregistered email address instead of the petitioner’s registered email. Consequently, the petitione...