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2024 (3) TMI 479 - PUNJAB & HARYANA HIGH COURTMethod of communication of notice - Service of notice generally u/s 282(1) - as per assessee SCN was not sent on the petitioner’s email or otherwise and was only reflected on the e-portal of the Department - Notice initiating proceedings under Section 12A(1)(ac)(iii) - HELD THAT:- It is essential that before any action is taken, a communication of the notice must be in terms of the provisions as enumerated hereinabove.The provisions do not mention of communication to be “presumed” by placing notice on the e-portal. A pragmatic view has to be adopted always in these circumstances. An individual or a Company is not expected to keep the e-portal of the Department open all the time so as to have knowledge of what the Department is supposed to be doing with regard to the submissions of forms etc..The principles of natural justice are inherent in the income tax provisions and the same are required to be necessarily followed. This Court is of the firm view that the petitioner has not been given sufficient opportunity to put up his pleas with regard to the proceedings under Section 12A(1)(ac)(iii) of the Act of 1961 and as he was not served with any notice. Therefore, he would be entitled to file his reply and the Department would of course be entitled to examine the same and pass a fresh order thereafter. Writ Petition is allowed and the order is quashed and set aside.
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