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.