Income Tax | Serving SCN On Old Email After Updation Is Invalid, Despite Earlier Acknowledgement: Kerala High Court

The Kerala High Court has ruled that a reply to one SCN (Show Cause Notice) on an old email cannot justify non-service of a subsequent notice on an updated email. This significant decision reinforces the importance of proper service of all communications in tax proceedings. Even if a taxpayer previously responded via an old email, if they have since updated their contact information, all subsequent crucial notices must be sent to the new, updated email. Failure to do so can invalidate the entire proceedings, ensuring due process and preventing ex-parte assessments based on non-receipt of communication.