Section 148A(b) sent to outdated email ID: HC set-aside order & Notices

Azeem Infinite Dwelling India Pvt Ltd Vs ITO (Karnataka High Court) In Azeem Infinite Dwelling India Pvt Ltd vs ITO, the Karnataka High Court addressed a tax dispute where the petitioner challenged multiple orders and notices issued under the Income Tax Act, 1961. These included an order under Section 148A(d) dated 1 April 2022, a notice under Section 148, and an assessment order under Section 147 read with Sections 144 and 144B. The petitioner argued that the assessment proceedings were invalid because all notices and correspondences had been sent to an email ID, gmaccounts@gminfinite.com, cr...