https://www.taxtmi.com/article/detailed?id=9765 The document stresses that issuance and service of tax notices are distinct from portal authentication: if a notice or order cannot be located via the portal's specific search (PAN, assessment year, date, document type), it lacks the particularized authentication necessary to bind the assessee and may be treated as non est. DIN-based search results are characterised as vague and not binding when event-specific search fails to reproduce the document. Taxpayers should preserve portal search pages and may raise a jurisdictional challenge or additional ground of appeal where specific-search authentication is absent. en-us Fri, 30 Apr 2021 08:21:52 +0530 Fri, 30 Apr 2021 09:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9765 The document stresses that issuance and service of tax notices are distinct from portal authentication: if a notice or order cannot be located via the portal's specific search (PAN, assessment year, date, document type), it lacks the particularized authentication necessary to bind the assessee and may be treated as non est. DIN-based search results are characterised as vague and not binding when event-specific search fails to reproduce the document. Taxpayers should preserve portal search pages and may raise a jurisdictional challenge or additional ground of appeal where specific-search authentication is absent. Articles Income Tax Fri, 30 Apr 2021 08:21:52 +0530 https://www.taxtmi.com/article/detailed?id=9765