9911796707
TMI Blog2023 (8) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Standing Counsel and Mrs. Hema Muralikrishnan, Senior Standing counsel ORDER The petitioner, an income tax assessee under the provisions of Income Tax Act, 1961, has challenged the impugned assessment order dated 25.09.2021 passed by the second respondent for the assessment year 2019- 2020. The specific case of the petitioner is that the designated E-mail ID furnished by the petitioner fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 23.09.2021 and the draft assessment order dated 23.09.2021 followed by impugned assessment order dated 25.09.2021. 3. The learned counsel for the petitioner further submitted that there is a gross violation of the principles of natural justice as these notices were sent to the wrong e-mail ID which were not given for service of notice under the provisions of Income Tax Act, 1961 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no dispute that e-mail IDs [email protected] and [email protected] are that of the petitioner. The learned counsel for the respondents also submitted that nothing precluded the petitioner from gathering information from the web portal as all the informations were hosted in the web portal and were retrivable from the dash board of the petitioner. Therefore, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Merely because, intimations were sent to one of the Branch Officers of the petitioner is not sufficient for completing the assessment, particularly. when notice under Section 142(1) of Income Tax Act 1961 was earlier sent to the correct e-mail ID of the petitioner which was also responded. 8. Considering the above, the impugned order is set aside and the case is remitted back to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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