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        Case ID :
        Income Tax

        Failure to afford a personal hearing and reliance on portal-only...

        Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Failure to afford a personal hearing and reliance on portal-only notice rendered confirmation of show-cause proposals procedurally invalid; the assessment order was set aside and matter remanded. The article explains that while uploading notices on the IT portal can constitute service, the assessing officer must apply mind where the taxpayer does not respond and must explore other prescribed modes of service (for example, registered post with acknowledgement) to secure effective communication. Remedial directions require conditional payment, portal access to file replies, issuance of a clear 14-day notice by registered post fixing a personal hearing date, and fresh adjudication after hearing.
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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