Non-Resident Can’t Be Expected to Monitor Tax Portal After 8 Years, HC Sets Aside Assessment Order for Improper Notice

Madhubala Narayanasamy Vs ITO (Madras High Court) Non Resident taxpayer cannot be expected to monitor the online tax portal after eight years- Madras HC Sets Aside Income Tax Assessment Order Due to Improper Notice In the case of Madhubala Narayanasamy Vs ITO, the Madras High Court addressed a writ petition challenging an assessment order passed under Section 143(3) read with Section 114 of the Income Tax Act for the assessment year 2015-16. The petitioner, a non-resident taxpayer residing in the USA, argued that she was unaware of the reassessment proceedings as she did not receive any notice...