Burden of Registered Email Proof Shifts to Assessee Only If Unavailable via ITR/Portal/MCA Website Under S.144B Income Tax: Allahabad High Court

In a recent development, the Delhi High Court has made a significant ruling regarding a notice issued under Section 148A (d) of the Income Tax Act, 1961. The court's decision pertains to a case where a notice was sent to an incorrect email address, leading to legal complications. The case involved Mr. Mohit Kumar, a taxpayer whose primary email address registered with the Income Tax department was [email protected]. However, a…