HC Quashes Income Tax Assessment Due to Non-Service of SCN on Updated Email ID

Mediacloud Studio Private Limited Vs Assessment Unit (Kerala High Court) The Kerala High Court has overturned an assessment order against Mediacloud Studio Private Limited, ruling that a show cause notice (SCN) sent to an outdated email address, despite the company having updated its contact information on the tax portal, is invalid. This decision underscores the necessity for tax authorities to utilize the most current contact details provided by assessees. Mediacloud Studio Private Limited challenged the assessment order for the assessment year 2023-24, asserting that it never received the c...