Karnataka HC Sets Aside Faceless Ex-Parte Assessment for Non-Service of 142(1) Notice

Yashaswini Gruha Nirmana Sahakara Sangha Niyamitha Vs ITO (Karnataka High Court) Karnataka HC Sets Aside Faceless Ex-Parte Assessment for Non-Service of 142(1) Notice – Notice Sent to Wrong Email Invalid – Case Remanded for Fresh Hearing The Karnataka High Court has quashed an ex-parte assessment order & consequential penalty proceedings after finding that the entire assessment was vitiated by lack of proper service of notice u/s 142(1). The decision reaffirms that assessment proceedings based on notices sent to an incorrect or inactive email ID violate principles of natural justic...