The Kerala High Court vide its judgment dated 27th day of June, 2025 in   WP(C) No. 17312 of 2025 [ Mediacloud Studio Private Limited v. The Assessment Unit, National Faceless Assessment Centre, Income Tax Department, New Delhi, PIN – 110003] held that Serving SCN through Old Email even after registering new email id with income tax portal Is Invalid, despite earlier acknowledgement.

The assessee/petitioner has filed the writ petition on the ground that he was not served with the show cause notice ( SCN) under Sections 143(2) and 142(1) of the Income Tax Act on the email address, which was newly created by them, despite intimation in this regard. According to the assessee/petitioner, the new email IDs were duly updated in the portal. Despite the above, when the show cause notice was issued, by the department, it was again issued in the old email ID without sending the same in the updated email ID.  Therefore, according to the petitioner the said show cause notice was not received by the petitioner and hence no reply could be submitted by them, which ultimately resulted in the assessment order.

The contention of the Income Tax Department was that one of the SCNS was served in the old email ID, even after the updation of the email, but, petitioner  received the same and responded to the said notice. Therefore, it was pointed out that, even after the updating the email ID the petitioner was maintaining the old email ID as well. Therefore, the contention of the petitioner that show cause notice sent in the old email ID was not received by them cannot be accepted.

The Court Observed that the  petitioner had intimated the change of email ID to the respondent, is not disputed . It is also an admitted fact that, the show cause notice was issued only in the old email ID and without sending the same in the new email ID.  So, as a proper opportunity was denied to the petitioner, while completing the assessment.

Accordingly the court a directed that Income Tax Department  to issue a fresh show cause notice in the new email ID of the petitioner as updated with the Income Tax portal  and finalize the proceedings after giving the petitioner an opportunity for being heard.