Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice

Advertisement Nitin Jain Vs ACIT (ITAT Delhi) ITAT Delhi held that re-assessment notice issued under section 148 of the Income Tax Act and sent to unrelated e-mail address is regarded as never served to assessee and hence re-assessment order framed thereon is nonest and bad in law. Facts- The present appeal is preferred by the assessee. The appellant has challenged the validity of the impugned assessment order on the ground that no notice u/s 148 of the Act was ever served on the appellant. It is alleged that the notice u/s 148 has been sent through the electronic mode on the email id ashwa...