Issuance of Notice to Different E-Mail ID and lack of Knowledge of Income Tax Portal, Proceedings and Law: ITAT

The Income Tax Appellate Tribunal (ITAT) ruled that the issuance of notice from a different email ID, which was not communicated to the taxpayer, violates the Income Tax Act. This decision stemmed from a case where a taxpayer was unaware of the notice sent to an email ID they didn’t recognize. ITAT emphasized that tax authorities must ensure proper communication, and proceedings could not be initiated until the taxpayer was informed through the correct channel, ensuring fairness in the tax process.