Whether procedural irregularities in issuing and serving of notice undermine Jurisdiction of notices

Описание: Link of full case : https://taxlawsonline.com/agtlol.html...

[2025] 472 ITR 335 (Cal) [IN THE CALCUTTA HIGH COURT]

NEHA BHAWSINGKA
v.
UNION OF INDIA AND OTHERS

RAJARSHI BHARADWAJ J.

November 22, 2024.

Playlist:282

Section 282: Service of notice generally

A.Y. 2022-23 / Assessee

Questions: Whether procedural irregularities in issuing and serving of notice undermine Jurisdiction of notices

1. The assessee was in trading business. For the assessment year 2022-23, an intimation under section 143(1) was sent to the assessee's registered e-mail address, confirming that the return was processed without any discrepancies.

2. Similar communications for the earlier assessment years 2019-20 to 2021-22 and the subsequent year 2023-24 were also sent to the same registered e-mail address.

3. While accessing the income-tax portal, the assessee's tax consultant discovered that several notices, including notices under sections 143(2) and 142(1) and show-cause notices were issued against the assessee for the assessment year 2022-23 and sent to an unregistered e-mail address.

4. Ex parte assessment order was passed under section 144 read with section 144B making disallowances on account of purchases as non-genuine and unsecured loans as unexplained credit under section 68 & Penalty notices were issued.

5. Writ petition was filed contending that the assessment order and demand notices were vitiated since they were not served at the assessee's registered e-mail address as required under section 282 but were sent to an unregistered e-mail address which was not associated with her.

6. It was held that assessment vitiated due to procedural lapses and non-compliance with statutory provisions.

7. The notices under sections 143(2) and 142(1) were not served to the assessee at her registered e-mail address as mandated under section 282 but were sent to an unregistered e-mail address, thereby depriving the assessee of a fair opportunity to respond, violating the principles of natural justice.

8. The assessee had a legitimate expectation, arising from consistent past practices that all communications would be sent to her registered e-mail address.

9. The failure to adhere to this established protocol and the absence of proper service of notices invalidated the subsequent assessment proceedings and the ex parte assessment order passed under sections 144 and 144B.

10. The Revenue reliance on the assessee's permanent account number database or an alternate e-mail address could not substitute for statutory compliance.

11. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process.

12. The assessment order could not be completed without issuance of a notice u/s 143(2) & hence assessment order quashed.

13. Fresh notice may be issued if deemed necessary, strictly adhering to the statutory provisions.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...