Completion of assessment based on notices served to e-mail address of dissolved firm is unsustainable

P.A. Logistics Vs The Additional (Kerala High Court) Kerala High Court held that completion of the assessment on the basis of best judgment alleging that petitioner had not responded to pre-assessment notice is unsustainable as the notices were served to the e-mail address of the dissolved firm. Facts- The petitioner is an assessee under the Income Tax Act, 1961. For the assessment year 2017-2018, a notice was issued to the petitioner under Section 148 of the Income Tax Act, followed by notices under Section 142(1) of the Income Tax Act. It appears that these initial notices were issued by the...