Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 IT Act | Actual Service of Reassessment Notice Mandatory; Mere Portal Upload Insufficient : ITAT Delhi
ITAT Delhi rules that reassessment proceedings under Section 148 of the Income Tax Act are invalid if the jurisdictional notice is merely uploaded on the e-filing portal without proof of actual service. The decision underscores that procedural compliance requires tangible delivery, not just digital record-keeping, affecting all pending and future reassessment cases.