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Case Name : Shri Bala Ji Stone Works Vs State of U.P. and Another (Allahabad High Court)
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Shri Bala Ji Stone Works Vs State of U.P. and Another (Allahabad High Court)

Allahabad High Court has addressed a dispute concerning the proper communication of an income tax order, ruling in favor of Shri Bala Ji Stone Works. The court found that the Income Tax Department could not definitively prove that a crucial order was accessible to the assessee under the standard “view notices and orders” tab on the online portal. Consequently, the High Court allowed the petitioner to treat the original show cause notice as a final notice, mandating a fresh procedure for redeter

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