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2023 (6) TMI 882 - KARNATAKA HIGH COURTValidity of the assessment order u/s 143 (3) r/w 144B - notices u/s 142 (1) by Income Tax Department have been addressed not to the Email ID which is registered with the Income Tax Department by the assessee - HELD THAT:- The contention raised on behalf of the petitioner deserves acceptance to the extent that notice ought to have been issued to the Email ID furnished at Annexure-'D' and not otherwise. The notices sent to the Email ID which is not that declared by the assessee has justifiably resulted in the assessee not having had an opportunity to respond to the notices. Thus in light of lack of opportunity to the assessee to submit its reply to the notice issued u/s 142 (1), Assessment Order as well as notice of computation sheet, Consequential Demand Notice and Penalty Notices are set aside.
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