Madras High Court quashes the demand order since the notice was not sent to the Petitioner's email id in R. Soundararajan & Co. vs Deputy Tax Officer-1 (W.P.(MD)No. 19092,15838 and 15841 of 2023; 07-Aug-2023).

Where notice was not sent to the assessee’s email id but to some other email id that did not belong to the assessee and the petitioner could not availed any personal hearing, an order based on such notice was to be set aside.