Failure to Send Income Tax Notices to Updated Email Address Denies Fair Hearing: Karnataka HC Quashes Assessment Order

The Karnataka High Court has quashed an Income Tax assessment order, ruling that the failure to send notices to the updated email address denied a fair hearing. This crucial decision emphasizes the responsibility of tax authorities to use the most current contact information for communication. In the era of faceless assessments, proper electronic communication is paramount to ensure taxpayers receive notices and have an opportunity to respond. The court's ruling ensures that procedural fairness is maintained and prevents assessments based on lack of awareness from the taxpayer's end.