Notice of Reassessment Not received to Assessee Either through Email or Speed Post: Calcutta HC Directs PCIT to Reconsider Assessment

The Calcutta High Court directed the Principal Commissioner of Income Tax (PCIT) to reconsider an assessment after it was found that the notice of reassessment was not properly served to the assessee. The court emphasized that reassessment notices must be served following the legal procedures, either through email or speed post. This ruling reinforces the importance of due process in tax reassessments and the protection of taxpayers' rights.