#notice compliance

ITAT Pune has ruled that an ex-parte order under Section 250 of the Income Tax Act is void if the assessee never received e-notices because the registered email ID was inaccessible or not theirs. This reinforces that procedural fairness requires actual notice, not just electronic service, and protects taxpayers from technical failures beyond their control.

The Punjab & Haryana High Court ruled that failure to publicly read and display a proclamation notice under Section 82 CrPC at the accused’s premises and in court invalidates the entire proceeding, regardless of subsequent cooperation or payment. The judgment reinforces that procedural compliance under Section 82(2) is cumulative and non-negotiable, impacting all criminal cases relying on proclamation orders.