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2023 (7) TMI 286 - DELHI HIGH COURTValidity of best judgement assessment - statutory notices served on the wrong e-mail address - HELD THAT:- AO, inadvertently, issued statutory show cause notices to the petitioner at the e-mail address, which was clearly not in use. The record reveals that the AO was aware of the e-mail addresses that the petitioner was using. Given this position, we cannot but accept, that the requirement to serve statutory show cause notice, before taking recourse to best judgment assessment, has not fructified. The first proviso to Section 144 mandates issuance of a show cause notice before taking recourse to the best judgement route. Therefore, for the reasons given hereinabove, the impugned assessment order is set aside.
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