SCN Issued on Email Address Mentioned in MCA Website: Delhi HC Upholds Penalty Proceedings Initiated u/s 270 A of Income Tax Act

The Delhi High Court has upheld penalty proceedings initiated under Section 270A of the Income Tax Act, confirming that a show-cause notice (SCN) sent to the email address registered on the Ministry of Corporate Affairs (MCA) website is considered valid service. The petitioner had challenged the penalty, arguing that they had not received the SCN as it was sent to an old email address. However, the court observed that it is the company's responsibility to keep its contact information updated on the MCA portal. Since the email address used by the tax department was the one officially listed by the company, the service of the notice was deemed legally valid. This ruling places the onus on corporate entities to ensure their registered details are current to avoid missing important legal communications and facing ex-parte orders or penalties as a consequence.