Service of income tax notices on email ID from a previous return was valid

K.B. Raghuraman Vs ITO (Kerala High Court)

The Kerala High Court disposed of a writ petition filed by an assessee challenging the assessment order for the financial year 2015-2016, contending that it was passed without affording a proper opportunity of hearing and thereby violating the principles of natural justice. The petitioner had not filed a return for the year in question initially, prompting the Income Tax Department to issue a notice under Section 148A of the Income Tax Act, 1961 on 7 April 2022. The petitioner subsequently filed a return on 25 May 2022, including an email

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