Notices Sent to Ex-Employee’s Email Invalid; Reassessment Set Aside

Siam Stock Holdings Limited Vs ACIT (Delhi High Court) Notices Sent to Ex-Employee’s Email Invalid Entire Reassessment Chain Set Aside – Matter Remanded Back to AO The Petitioner challenged reassessment proceedings for A.Y. 2019-20, including show-cause notice u/s 148A(b) dated 17.03.2023, order u/s 148A(d) dated 17.04.2023, reassessment notice u/s 148 dated 17.04.2023, ex parte best judgment order u/s 147/144 dated 13.05.2025, consequential demand notice & penalty notices u/s 271AAA, 271AAC(1) & 272A(1)(d). It was submitted that none of these notices/orders were served on the comp...