Notices issued to wrong Email address – HC set-aside Assessment order

Nita Roy Vs Union of India (Calcutta High Court)

The petitioner by way of filing this writ petition  challenged the assessment order, demand notice and subsequent penalty order passed under the Income Tax Act, 1961 without providing any reasonable opportunity of being heard in as much as the petitioner having a registered email id, the respondent authority communicated the order and notices to a wrong email id.  Moreover final assessment order, demand notice and subsequent order of penalty were not communicated to the petitioner. In view that the in

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