By the decision from the Allahabad High Court in (2024] 471 ITR 68 (All) a taxpayer may seek quashing of notice/order of reassessment if the same had not been issued to the registered e-mail address of the assessee in use which had been made available to the authority by the assessee. In this case of a company Assessee the notice u/s 148 and the consequent order had not been issued at the updated email address in the portal as well as one reported in the latest income tax return. The email address at which notice is issued belonged to old CA which is subsequently changed in the income tax profile by the new CA prior to the date of issue of impugned notice u/s 148A(b).
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