Notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid
ITAT Delhi recently in the case of ITO, Delhi vs. Shri Allauddin Qureshi, ITA No. 2365/DEL/2024 (AY 2017-18) has held that notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid and out of jurisdiction. Any consequential order passed on the basis of such notice is null and void.
The Hon’ble Tribunal accepted the arguments of the Assessee and relied on the case laws presented. It has been held that any notice served at the old email ID of the Assessee is not in compliance as per the provisions of the Act. The notice was sent on the old email ID, which was present at the time of filing of the income-tax return of the respective assessment year; however, after that, the Assessee updated the email ID, and at the time of issuing the notice u/s 148, the email ID of the Assessee was different.
The Ld. AO sent the notice u/s 148 at the old email ID, which was at the time of filing of return, hence, there is no valid service of notice, and the reassessment order based on an invalid notice u/s 148 is null and void.
The copy of the order is as under:
