Service of notice must be shown as transmitted or viewed; mere upload on e portal invalidates reassessment initiation.

Whether reassessment under the Income-tax Act could be validly initiated where a preliminary notice and subsequent statutory notices were only uploaded on the Departmental e proceedings portal was decided by the Tribunal. The Tribunal applied the principle that valid service or demonstrable electronic transmission is a jurisdictional requirement for reopening; mere upload without evidence of transmission or of the date of first viewing does not establish effective communication. Finding no proof that the notices were transmitted or viewed so as to fix issuance for limitation purposes, the Tribunal concluded the reopening was vitiated and quashed the reassessment.

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Issues: Whether the reassessment framed under section 147 read with section 144 of the Income-tax Act, 1961 is valid where the preliminary notice under section 148(1) dated 30.03.2021 and subsequent statutory notices were only uploaded on the e-proceedings/ e filing portal and were not otherwise transmitted to or served upon the assessee.

Analysis: The Tribunal examined whether mere upload of the section 148 notice and other notices on the Departmental e proceedings/ITBA portal without electronic transmission (e.g., email) or physical service satisfies the jurisdictional and service requirements for reopening assessments. The Tribunal considered the statutory language of section 148(1) read with section 149 and the electronic communication provision in section 282 of the Income tax Act, 1961, and reviewed relevant judicial precedents addressing whether issuance alone suffices or actual service/transmission is necessary. Having regard to the facts that the notices were reflected on the e portal but there was no evidence of transmission to the assessee and no date of first viewing by the assessee was recorded or relied upon by the Assessing Officer to establish effective communication, the Tribunal followed guiding authorities which require valid service for jurisdictional compliance and noted that where upload alone without transmission is shown, reopening is vitiated unless the date of first viewing appropriately fixes issuance for limitation purposes.

Conclusion: The reassessment framed under section 147 read with section 144 is quashed because the section 148(1) notice dated 30.03.2021 and other statutory notices were only uploaded on the e proceedings portal and were not shown to be validly transmitted or served on the assessee; accordingly the appeal is allowed in favour of the assessee.

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