Recently, the Allahabad High Court stated that service of notice under Section 148A(b) of the Income Tax Act to assessee’s registered email ID is essential for jurisdictional compliance and pre-notice opportunity. The bench of Justices Vivek Chaudhary and Om Prakash Shukla was dealing with the petition challenging the order passed by the Assessing Authority under
Service of Notice Under Section 148A(b) of Income Tax Act to Assessee’s Registered Email ID Is Essential for Jurisdictional Compliance and Pre-notice Opportunity: Allahabad HC
