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2023 (2) TMI 757 - HC - Income TaxReopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN instead of the registered primary email id or updated email id filed with the last Return of Income - HELD THAT:- AO clearly erred in issuing a notice on the secondary email address when there was a primary email address given by the petitioner. It is common knowledge that a secondary email address has to be used as an alternative or in such circumstances when the authority is unable to effect service of any communication on the primary address. There is no prudence in issuing an email on the secondary email address. AO ought to have sent the notice u/s 148 to both the primary address and the email address mentioned in the last Return of Income filed to preempt a jurisdictional error on account of valid service; there was neither any cost to it or any prejudice to any party for sending it on more than one email in a given circumstance as in the present case. We see no wrong with the petitioner’s refusal to participate in a proceeding vitiated by valid service of notice. This Court in the case of Mrs. Chitra Supekar [2023 (2) TMI 655 - BOMBAY HIGH COURT] has held that it was imperative for the AO to have checked if there was a change of address before initiating a proceeding; and that a valid service of notice u/s 48 is a condition precedent lest it would be a jurisdictional error. We accordingly quash and set aside the notice and all consequential proceedings including the show cause notice for proposed variation and assessment order u/s 144B r.w s.144. Decided in favour of assessee.
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