Order quashed as notices/ communication sent to old email address

Suresh Kumar Paruchuri Vs CIT (Karnataka High Court) Karnataka High Court held that notices or communication issued by department sent to old email address of the petitioner instead of updated email address not justifiable. Accordingly, order not sustained in view of no proper notice and no proper opportunity of fair hearing. Facts- Petitioner is an individual. The petitioner’s case was selected for scrutiny under CASS. It is the contention of petitioner that communications and notices were issued during assessment proceedings were sent to the email address of petitioner’s former Auditor, ...