Notice for Reassessment Sent to Registered Email Valid: Kerala HC

P M Agency Vs ITO (Kerala High Court) Introduction: In a recent ruling, the Kerala High Court addressed a case where the validity of reassessment notices sent to a registered email address was questioned. The petitioner contended that the registered email address was created by an outsider, leading to non-receipt of the notices. The court was tasked with determining the legality of the notices and whether they violated the principles of natural justice. Detailed Analysis: 1. Background: The petitioner, in this case, challenged the validity of an assessment order and associated demand notices f...