Income Tax Assessment Invalid If SCN Sent to Old Email After Update Even If Earlier Notices...

The Kerala High Court has ruled that an income tax assessment is invalid if an SCN (Show Cause Notice) is sent to an old email after an update, even if earlier notices were acknowledged. This significant decision reinforces the principle of proper service of notice, especially in the digital age. The court emphasized that once a taxpayer has updated their contact information, subsequent crucial communications must be sent to the correct, updated address. Failure to do so, even if prior correspondence was acknowledged, can invalidate the entire assessment proceedings, ensuring due process.