Non-Receipt of Notices u/s 250 of Income Tax Act sent to Wrong E-Mail ID: Kerala HC remands Order for Violation of Natural Justice

The Kerala High Court remanded an order due to a violation of natural justice, as notices under Section 250 of the Income Tax Act, 1961 were sent to the wrong email ID. The petitioner, challenging the 2017-2018 assessment order, claimed non-receipt of notices. \r

The court found that the notices were sent to an incorrect email ([email protected]) instead of the one provided in Form No.35 ([email protected]). Justice Murali Purushothaman set aside the order, instructing the Commissioner of Income Tax (Appeals) to review the appeal after sending proper notice. \r

The appeal must be resolved within three months, with no coercive steps in the interim.