Assessment Order Quashed Due to Email Communication Issue Despite Valid Section 148 Notice

S. Palani Vs Additional/Joint/Deputy/ACIT (Madras High Court) In , the petitioner challenged a notice dated 31.03.2022 issued under Section 148 of the Income Tax Act, 1961 and the consequential assessment order dated 06.03.2023 passed under Sections 147, 144 and 144B for Assessment Year 2018-19. The proceedings were preceded by a notice dated 21.03.2022 issued under Section 148A(b), followed by an order under Section 148A(d) dated 31.03.2022 and issuance of a notice under Section 148 on the same date. The petitioner had originally filed a return of income under Section 139(1) declaring taxable...