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Delhi HC set aside Assessment Order Due to notice on wrong Email Address
Case Law Details
- Case Name
- Jyoti Narang Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...
