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2024 (4) TMI 144 - DELHI HIGH COURTValidity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - petitioner submitted that the notice u/s 148A(b) ought to have been served on the petitioner's registered e-mail with the Income Tax Department - HELD THAT:- In the instant case, a careful perusal of the averments made by the petitioner manifests that the petitioner seems to have ingeniously given an impression about violation of the principles of natural justice. The averments, however, do not unequivocally allude to the fact that no notice at all has been served upon the petitioner u/s 148A(b). Rather, what is sought to be contended is that the service of the notice through e-mail was not effected. In our considered view, the same does not seem to be the mandate of Section 148A(b) - Revenue has countered the version of the petitioner by placing on record the delivery report at the address of the petitioner. There is no quarrel regarding the address on record or the delivery report. Additionally, we find that there is no rejoinder to the averments made in the affidavit by the Revenue. The same, therefore, remains uncontroverted. It could be said that the statutory requirement was substantially fulfilled by the Revenue and to permit a challenge on a flimsy ground, as raised before us, would effectively amount to violence with the language of the statute. The requirement of natural justice stood fulfilled once the notice was served at the admitted address of the petitioner and the Revenue cannot be faulted in that case, irrespective of the consequences that flow therefrom. We additionally find that the order of assessment came to be passed and the petitioner has an efficacious alternative remedy to take appropriate recourse in accordance with law. No reason, much less a cogent reason, to entertain the instant writ petition or to annul the order passed under Section 148A(1)(d).
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