There was no response from the taxpayer to the notice uploaded in the portal, the Officer should have sent the notice through RPAD, which would have served the purpose

The Tribunal noted that these commissions were deducted by the buyers and reimbursed by the assessee as part of contractual terms, with no direct service received by the assessee from foreign agents

Under Section 139AA of the Income-tax Act, it is mandatory for every person eligible to obtain Aadhaar to quote their Aadhaar number while applying for PAN or filing income tax returns, effective from July 1, 2017