Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]

The Tribunal observed that electronic service of notice through the ITBA portal alone was not a valid mode of service under the provisions of the Act
Invalid service of Income Tax Notice - Income Tax Notice - ITBA portal - ITAT - ITAT remands business - disallowance matter - business expense - taxscan

The Cochin Bench of Income Tax Appellate Tribunal (ITAT) has ruled that service of notice through the Income Tax Business Application (ITBA) portal did not constitute valid service and remanded the matter to the Commissioner of Income Tax (Appeals) [CIT(A)]. M/s. Sree Narayana Sales and Services, (assessee) a partnership firm filed its income tax return…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader