HC explains Implications of Notice Issuance via Post or Email under Section 149

Subramaniam Rohini Vs ITO (Madras High Court)

Exploring the Legal Ramifications of Notice Issuance via Post or Email under Section 149: A Critical Analysis of Subramaniam Rohini Vs ITO (Madras High Court)

Introduction

The issuance of notices in income tax matters is a critical aspect of the legal framework, and the method of communication holds substantial importance. The case of Subramaniam Rohini vs. ITO before the Madras High Court delves into the implications of notice issuance under Section 149 of the Income Tax Act, 1961, particularly when delivered via post or email. This article aims to provide a detailed and user-friendly analysis of the legal intricacies involved.

Background of the Case

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