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2023 (8) TMI 1194 - MADRAS HIGH COURTValidity of assessment - Service of notice, summons, requisition, order and other communication - Adaptation of the mode of communication electronically - Unexplained income u/s 69 r.w.s. 115BBE(b) - HELD THAT:- There is no doubt, that there was a mistake committed by the petitioner while filing the revised return on 05.06.2020. Instead of giving new address and the new e-mail id, the petitioner has given the old postal address and the old e-mail id. Thus, all the communications pursuant to the aforesaid return that was filed were addressed to the old e-mail The fact also remains that other wings of the Income Tax Department was aware of the shifting of the address of the petitioner from old address. Similarly, the respondents were also aware of the change in email id. The respondents were also aware of the change in e-mail id and address while passing order of refund claim for the subsequent financial year i.e., 2019-2020, the notices/orders were sent to the correct address. The Provisions of Income Tax Rules, 1962 under 127 also states that the in case of a company organized under the Companies Act, 2013, notice have to be sent to the address as available in the website of the Ministry of Corporate Affairs. Mistakes on the part of the petitioner and the respondents are on account of adaptation of the mode of communication electronically in view of Section 282 as amended as inserted by Finance No.2 Act, 2009 with effect from 01.2009. Petitioner has not committed a serious mistake although it has turned out to be fatal to the petitioner. Considering the interest of the parties, court is inclined to quash the Impugned Assessment Order and remit the case back to the respondents to pass a speaking order within a period of forty five (45) days from the date of receipt of a copy of this order. Impugned Assessment Order which stands quashed shall be treated as a corrigendum to the Show Cause Notice for the purpose of final dismissal. The petitioner is at liberty to file a reply to the notice which preceded the Impugned Assessment Order dated 08.09.2021 within a period of fifteen days (15) from the date of receipt of a copy of this order. The petitioner is also at liberty to approach the respondents to lift the lien.
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