Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice

Neha Bhawsingka Vs Union of India & Ors. (Calcutta High Court)

In Neha Bhawsingka Vs Union of India & Ors., the Calcutta High Court invalidated an assessment order dated March 12, 2024, along with related demand and penalty notices. The petitioner, engaged in the trading of ferrous and non-ferrous materials, challenged the order citing procedural lapses and non-compliance with statutory requirements. Notices issued under Sections 143(2) and 142(1) of the Income Tax Act were sent to an unregistered email address instead of the petitioner’s registered email. Conseq

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