Incorrect Email, Invalid Order: Lessons from Neha Bhawsingka vs. Union of India [2024] 169 taxmann.com 669 (Calcutta High Court)
When statutory notices under the Income Tax Act are sent to an incorrect email address, it can render the entire assessment process invalid. In the case of Neha Bhawsingka, the Calcutta High Court set aside an ex-parte assessment order because notices under Sections 143(2) and 142(1) were sent to an unregistered email address, violating statutory requirements under Section 282 and depriving the assessee of a fair opportunity to respond. The Court emphasized that proper service of notices to the registered email address is a jurisdictional requirement, and non-compliance with procedural mandates invalidates assessment proceedings. This case highlights the critical importance of procedural fairness and strict adherence to statutory provisions in tax administration.
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The Copy of the order is as under:
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