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2023 (7) TMI 1377 - DELHI HIGH COURTSCN directed to an incorrect email address - HELD THAT:- The e-mail address to which the SCN was directed is “dadasumit75@gmail.com”. According to the petitioner, the correct e-mail address is “hridaanfurnitures@gmail.com”. The petitioner claims, that even in the return of income filed by her, the same e-mail address is given i.e., “hridaanfurnitures@gmail.com”. Consequently, the submission is that the petitioner had no opportunity to respond to the SCN, and therefore seek a personal hearing in the matter. As revenue, says that on merits, there is a lot to be said, though that stage will arise, once a response is filed. In view of the above, according to us, the best way forward would be to set aside the impugned assessment order, and grant an opportunity to the petitioner to file a response to the SCN.
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