JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

1. Issue notice.

1.1 Mr. Sunil Agarwal, learned senior standing counsel accepts notice on behalf of the respondent/revenue.

2. In view of the directions that we intend to pass, Mr Agarwal says, that no counter-affidavit is required to be filed, and he will rely on the record presently available with the Court.

3. Insofar as the petitioner is concerned, the principal grievance is that there has been a breach of principles of natural justice.

4. The record shows, that the petitioner was issued a show-cause notice dated 09.05.2023 (SCN) proposing variation in income.

4.1 Via the SCN, the petitioner was given time to file a response, albeit by 16.05.2023 (12:04 Hrs.).

5. However, it appears that the notice was directed to an incorrect email address. The e-mail address to which the SCN was directed is "dadasumit75@gmail.com".

6. According to the petitioner, the correct e-mail address is "hridaanfurnitures@gmail.com".

6.1 The petitioner claims, that even in the return of income filed by her, the same e-mail address is given i.e., "hridaanfurnitures@gmail.com".

7. Consequently, the submission is tha