Case Law Details
Munjal BCU Centre of Innovation And Entrepreneurship Vs Commissioner of Income Tax Exemptions (Punjab and Haryana High Court)
The case of Munjal BCU Centre of Innovation And Entrepreneurship vs Commissioner of Income Tax Exemptions, adjudicated by the Punjab and Haryana High Court, revolves around the obligation of taxpayers to monitor the Income Tax Department’s e-portal continuously.
The petitioner sought relief from the Punjab and Haryana High Court under Article 226 of the Indian Constitution, contesting a Show Cause Notice dated 24.02.2024. The primary contention was the lack of proper service of notices, particularly through email, as required by the Income Tax Act, 1961.
Despite arguments by the Revenue asserting that the petitioner should have been aware of the notices placed on the e-portal, the Court emphasized the procedural requirements outlined in Section 282(1) of the Act and Rule 127(1) of the Income Tax Rules, 1962. These provisions mandate specific methods of communication, including electronic means, but do not allow for presumption based solely on placement on the e-portal.
The Court stressed the importance of adhering to principles of natural justice, emphasizing that individuals or entities cannot be expected to constantly monitor government portals. It concluded that the petitioner was not adequately served notice, thus entitled to present their case and receive a fair hearing.
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