Email Communication Lapse: HC Quashes Assessment Order & directs Reconsideration

Dhanapal Eswari Vs ITO (Madras High Court) Madras High Court has quashed an assessment order issued by the Income Tax Department against Dhanapal Eswari, a gas cylinder and stove distributor, providing relief in a case where key notices and the final order were sent to an outdated email address. The court’s decision emphasizes the importance of proper service of notices and has remanded the matter for fresh consideration, albeit with a condition for the petitioner to pay 15% of the disputed tax amount. The case, Dhanapal Eswari Vs Income Tax Officer, centered on the petitioner’s cl...