Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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A reading of Section 169 of the Act makes it clear that any decision, order, summons, notice or other communication under the Act or Rules may be served on the assessee by making it available on the common portal. This statutory provision has to be read along with Section 146, which means that once a common portal is notified for the Act's purposes, actions like registration, tax payment, returns filing, and communication of notices, orders, etc., can be effected through the notified portal. The appellant's principal contention that the assessment order communicated through the notified portal was not known due to belated access was rejected. The appeal was dismissed.
A reading of Section 169 of the Act makes it clear that any decision, order, summons, notice or other communication under the Act or Rules may be served on the assessee by making it available on the common portal. This statutory provision has to be read along with Section 146, which means that once a common portal is notified for the Act's purposes, actions like registration, tax payment, returns filing, and communication of notices, orders, etc., can be effected through the notified portal. The appellant's principal contention that the assessment order communicated through the notified portal was not known due to belated access was rejected. The appeal was dismissed.
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