Non-compliance due to notice issue only via email: ITAT Remands Cash deposits during Demonetization Matter

The ITAT ruled that non-compliance with notice provisions only issued through email is invalid. The case revolved around cash deposits made during demonetization, where the ITAT found that the tax authorities’ notice was not served properly. The ruling emphasized that proper notice must be issued according to the law, and email communication alone does not suffice for tax proceedings. The decision underscores the importance of adhering to procedural norms, ensuring that taxpayers receive fair notice before any assessments or actions are taken against them during tax audits or investigations.