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ITBA portal

3 articlesLatest July 2026
Section 282 Income Tax Act | ITBA Portal Upload Alone Does Not Constitute Valid Service of Assessment Order : ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Section 282 Income Tax Act | ITBA Portal Upload Alone Does Not Constitute Valid Service of Assessment Order : ITAT Bangalore

ITAT Bangalore holds that mere uploading of an assessment order on the ITBA portal does not meet the service requirements under Section 282 of the Income Tax Act. The ruling mandates physical or legally recognized service for procedural compliance, impacting tax assessees and revenue authorities in appeal timelines and adjudication.

Section 148 IT Act | Electronic Notice Issuance Requires Actual Dispatch via ITBA Portal, Not Mere Digital Signing : CGHC
Case Law Analysis
|Chhattisgarh High Court

Section 148 IT Act | Electronic Notice Issuance Requires Actual Dispatch via ITBA Portal, Not Mere Digital Signing : CGHC

Chhattisgarh High Court sets aside a reassessment order where the tax notice under Section 148 was digitally signed but not dispatched through the ITBA portal before the 31.03.2021 cutoff. The ruling mandates strict compliance with electronic dispatch protocols, impacting faceless assessment proceedings and limitation periods for reassessment notices.

Section 144C(13) IT Act | Limitation Period for Assessment Order Starts from DRP Direction Upload Date on ITBA Portal : ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Section 144C(13) IT Act | Limitation Period for Assessment Order Starts from DRP Direction Upload Date on ITBA Portal : ITAT Bangalore

ITAT Bangalore rules that the one-month limitation under Section 144C(13) of the Income Tax Act begins from the date DRP directions are uploaded to the ITBA portal, not from the Assessing Officer's actual receipt. The tribunal quashed the assessment order for being time-barred, reinforcing procedural compliance in faceless assessments.

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