Income Tax | Serving SCN On Old Email After Updation Is Invalid, Despite Earlier Acknowledgement: Kerala High Court
The Kerala Excessive Courtroom acknowledged that reply to at least one SCN on previous e-mail can not justify non-service of subsequent discover on up to date e-mail. Justice Ziyad Rahman A.A. acknowledged that “one of many notices issued below Part 142(1) of the Revenue Tax Act was certainly served to the assessee in the previous…