Madras HC: Tax Notice Missed Due to Email Change; Pre-deposit Waived for Re-Assessment

Dhanapal Eswari Vs ITO (Madras High Court) Madras High Court has partially allowed a writ appeal filed by Dhanapal Eswari, a distributor of gas cylinders and gas stoves, effectively removing a pre-condition of paying 15% of the disputed tax amount for a fresh consideration of her income tax assessment. The court’s decision stems from the appellant’s claim of not receiving an income tax notice due to a change in her email identification. The appeal was lodged against an order by a single judge dated October 14, 2024, in WP.No.10107/2024. According to the appellant’s submission...