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2024 (2) TMI 1344 - HC - Income TaxNotice of reassessment proceedings issued on a wrong E-mail ID - primary and secondary email ID - there exists two email ID of the petitioner-Company - what is the registered e-mail address of the petitioner as on 07.03.2023 i.e the date of issuance of notice under Section 148A (b) of the Act, 1961? - HELD THAT:- If the registered email address of the assessee cannot be determined from (a) e-filing account of the addressee registered in designated portal or (b) from the last income tax return furnished, or (c) from the permanent Account number data base relating to the addressee or (d) from the official website of the Ministry of corporate affairs, etc. then only the authority may resort to any e-mail address made available by the assessee. Further, the word “available” is of significance as it records a positive action on the part of the assessee in making available the e-mail ID, so that the same may be construed as the registered email ID of the assessee. As far as the present case is concerned, it has been the consistent stand by the petitioner that he has used or made available the e-mail ID: taxmohit56@gmail.com for e-filing of his income-tax return even since the Assessment Year 2020-21 and the same has been used by him even for filing of the latest income-tax return for the Assessment Year 2022-23. Further, the said email ID has been also mentioned by him in the income-tax return and the same is relatable to PAN data base and also mentioned in the master data of the petitioner’s Company as available from the official website of the Ministry of Corporate Affairs at the relevant time. Therefore, taking a holistic view of the matter, it has to be held that the e-mail ID: taxmohit56@gmail.com is the registered e-mail address of the petitioner company and it is the e-mail ID, which has been made available to the Authority by the assessee. Recently, the Delhi High Court in the case of Jyoti Narang Vs Income tax Officer [2023 (7) TMI 1377 - DELHI HIGH COURT] has also set aside the penalty and demand notice on the ground that the show cause notice was issued on a wrong E-mail ID. In the present case, the notice under Section 148A(b) of the Act, 1961 has not been issued on the registered email address of the petitioner’s company. Thus the order passed by the Assessing Authority under Section 148-A (d) and the consequential notice issued under Section 148 as also the consequential proceedings are quashed.
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