Finance/Compliance Consultant
68261 Points
Posted on 30 June 2026
If the Income Tax Department passes an assessment order after sending notices to an incorrect email ID (or an ID not belonging to the assessee), the order violates the Principles of Natural Justice. High Courts (such as the Delhi and Bombay High Courts) routinely quash such orders and direct the tax department to issue fresh notices to the correct email address, allowing the taxpayer a fair chance to present their case.