Income Tax Notice Invalid if not mailed on Registered Email ID: Karnataka HC

Sterling Urban Ventures Private Limited Vs Assessment Unit (Karnataka High Court) Introduction: The recent case of Sterling Urban Ventures Private Limited Vs Assessment Unit before the Karnataka High Court brings attention to a crucial aspect of income tax assessments. The petitioner contested the validity of the assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, dated December 19, 2022, pertaining to the assessment year 2021. The challenge was centered around the notices sent by the Income Tax Department to an incorrect email ID, raising questions about ...