TMI Blog2021 (12) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee did not respond to any of the notices. If this is read in conjunction with the averments made in paragraph No.4 of the counter affidavit filed by the respondents, it becomes evident that the notices were sent by the respondent to the earlier e-mail address of the petitioner, which has now become defunct. Petitioner has now a new e-mail account being Raghu.palle331@gmail.com , which was duly informed to the Income Tax Department on 15.08.2019. That being the position, we are of the view that petitioner was not heard before passing the impugned order of assessment. There is thus violation of the principles of natural justice. The impugned assessment order should be set aside with a direction to respondent No.1 to pass fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order of assessment determining the total income of the petitioner at ₹ 1,84,61,960.00 (rupees one crore, eighty four lakhs, sixty one thousand, nine hundred and sixty only), where-after, payment notices have been issued and penalty proceedings initiated. 6. According to the learned counsel for the petitioner no notice was served upon the petitioner. Petitioner had changed his e-mail address to Raghu.palle331@gmail.com and this was intimated to the Income Tax Department on 15.08.2019. The notices under Sections 142(1) and 143(3), were in all probability sent to the earlier e-mail address of the petitioner, which had become defunct, and, therefore, the petitioner did not receive any of the notices. 7. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the material available on record and basing on the seized document. 10. Though respondent No.1 has stated that he had sent the notice under Section 142(1) of the Act, firstly on 30.08.2021, and thereafter on 17.09.2021 with corrigendum on 27.09.2021, nothing has been stated regarding service of notice. All that is stated is that the assessee did not respond to any of the notices. If this is read in conjunction with the averments made in paragraph No.4 of the counter affidavit filed by the respondents, it becomes evident that the notices were sent by the respondent to the earlier e-mail address of the petitioner, which has now become defunct. 11. As stated earlier, petitioner has now a new e-mail account being Raghu.palle331@g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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