Delhi HC set aside Assessment Order Due to notice on wrong Email Address

Jyoti Narang Vs ITO (Delhi High Court) Introduction: In a significant verdict, the Delhi High Court has set aside an assessment order issued by Income Tax Authorities against Jyoti Narang. The judgement comes in response to the show-cause notice being sent to an incorrect email address, leading to a perceived breach of the principles of natural justice. Analysis: The case centres around a show-cause notice dated 09.05.2023, proposing a variation in income, that was sent to an incorrect email address. The petitioner argued that she had no opportunity to respond to the notice and seek a personal...