Siam Stock Holdings Limited Vs ACIT (Delhi High Court)Notices Sent to Ex-Employee’s Email Invalid Entire Reassessment Chain Set Aside – Matter Remanded Back to AOThe Petitioner challenged reassessment proceedings for A.Y. Revenue admitted that all notices were indeed sent to the ex-employee’s email & not the official email. Accordingly, the entire chain of proceedings – order u/s 148A(d), reassessment notice, ex parte best judgment assessment, demand notice, penalty notices & email communication of outstanding demand – were set aside. Service of reassessment notices on an incorrect/unauthorized email, not being the assessee’s registered or current email, violates natural justice. In view of the above, the proceedings initiated pursuant to notice dated 17.03.2023 being order dated 17.04.2023, reassessment notice dated 17.04.2023, ex-parte best judgment assessment order dated 13.05.2025, notice of demand dated 13.05.2025, penalty notice dated 13.05.2025 and email communication dated 09.07.2025 are set aside.