Failure in Updating E-Mail Address with Income Tax Department: Kerala High Court Dismisses Petition against Demand Notice

The Kerala High Court recently dismissed a writ petition challenging an assessment order and demand notice issued to Lakeshore Hospital And Research Centre Limited for the assessment year 2022–2023. \r

The court found that the petitioner failed to update the email address of its Chief Financial Officer (CFO) with the Income Tax Department, resulting in non-receipt of crucial notices and inability to respond on time. Notices sent to the former CFO’s inaccessible email were not acknowledged. \r

Justice Murali Purushothaman emphasized that the petitioner’s own oversight in updating their contact details precluded claims of violating natural justice principles. The court ruled that an appeal under Section 246A of the Income Tax Act could be filed within 15 days for further review by the appellate authority.