Notice Sent On Incorrect Email Constitutes Improper Service: ITAT Ahmedabad

LMP Motors Private Limited Vs ACIT (ITAT Ahmedabad) In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed the critical issue of procedural fairness in the case of LMP Motors Pvt. Ltd Vs ACIT. The tribunal examined whether notices sent to incorrect email addresses could be considered valid service, ultimately impacting the taxpayer’s right to a fair hearing. This article delves into the facts, arguments, and legal principles underlying the tribunal’s decision, which has far-reaching implications for the administration of tax law in India. Facts of the...