Ex-Parte Assessment Order Quashed as Notices Were Sent Only to Auditor’s Email

Natarajan Manohar Vs ITO (Madras High Court) The Madras High Court has intervened in a significant procedural matter concerning income tax assessments, setting aside an ex parte order against Natarajan Manohar. The ruling, delivered on a writ petition challenging an order dated May 1, 2024, underscores the judiciary’s emphasis on ensuring proper communication and affording adequate opportunity to assessees in tax proceedings. The central contention in the case, Natarajan Manohar Vs ITO, revolved around a dispute over the email address used by the Income Tax Department for official commun...