Section 144 and 144B: Assessment – Service of notice on wrong email ID- Breach of principles of natural justice – without granting a fair and effective opportunity of hearing.

7. Hero Products India Pvt Ltd Vs. National Faceless Assessment Centre & Ors.

[WP No. 5730 OF 2026, Dated: 13/07/2026. (Bom) (HC)]

Section 144 and 144B: Assessment – Service of notice on wrong email ID- Breach of principles of natural justice - without granting a fair and effective opportunity of hearing.

The Petitioner’s registered primary email address on the income tax portal was dhanashree.sawant@apac.hero.ca and its registered secondary email address was chandrasekhar.ella@apac.hero.ca.

The secondary email address, namely chandrasekhar.ella@apac.hero.ca, was also reflected in the database of the Ministry of Corporate Affairs. It is further the case of the Petitioner that while filing its return of income in response to notice under Section 148 on 20th October 2021, the Petitioner had specifically mentioned its email addresses as dhanashree.sawant@apac.hero.ca.

It is the case of the Petitioner that despite the Petitioner’s primary and secondary email IDs being available with the Respondents, all subsequent notices, including notice under Section 143(2) of the Act, were sent to tarini.03@gmail.com. According to the Petitioner, thou