Case Law Analysis
|Income Tax Appellate Tribunal
Form 35 Mandates Express Consent for Email Notices | ITAT Bangalore Invalidates Faceless Assessment for Non-Compliance : ITAT
ITAT Bangalore rules that email notices under faceless assessment proceedings are invalid unless the assessee expressly confirms receipt in Form 35. The tribunal set aside an appeal dismissal for non-prosecution, emphasizing strict compliance with procedural safeguards to uphold natural justice in tax litigation.