IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
The Hon’ble Punjab and Haryana High Court, in the case of Munjal BCU Centre of Innovation and Entrepreneurship, Ludhiana through its Authorised Signatory Sh. Bharat Goel Vs. Commissioner of Income Tax Exemptions, Chandigarh, CWP-21028-2023 (O&M), the Hon’ble Court held that An individual or a Company is not expected to keep the e-portal of the Department open all the time so as to have knowledge of what the Department is supposed to be doing with regard to the submissions of forms etc.The principles of natural justice are inherent in the income tax provisions and the same are required to be necessarily followed. it is essential that before any action is taken, a communication of the notice must be in terms of Section 282 of the Income Tax Act, 1961 and Rule 127 of the Income Tax Rules, 1962.The provisions do not mention of communication to be “presumed” by placing notice on the e-portal.
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