Notice to email address available at MCA website is valid service

Kalkajee Kraft Paper Private Limited Vs Assessment Unit (Delhi High Court) Delhi High Court held that notice sent to email address available at website of MCA is proper service of notice. Thus, order passed doesn’t violate principles of natural justice. Accordingly, writ petition is dismissed. Facts- The petitioner has filed the present petition impugning an assessment order dated 18.03.2024 passed u/s. 143(3) read with Section 144B of the Income Tax Act, 1961. The petitioner also impugns a penalty proceedings initiated u/s. 270A of the Act pursuant to the notice dated 18.03.2024 issued by r...