https://www.taxtmi.com/caselaws?id=756647 ITAT Jaipur allowed the assessee's appeal against a revision order passed under section 263. The PCIT issued the order ex-parte without proper service of show cause notice, violating principles of natural justice. The notices were allegedly issued through online portal but were not served on the registered email-id or addresses mentioned in ITR/ITBA portal as required under section 282. The tribunal held that mere placement of notices on e-portal does not constitute valid service. Since the assessee was unaware of the proceedings due to improper service, the revision order was quashed as bad in law. en-us Fri, 05 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756647 ITAT Jaipur allowed the assessee's appeal against a revision order passed under section 263. The PCIT issued the order ex-parte without proper service of show cause notice, violating principles of natural justice. The notices were allegedly issued through online portal but were not served on the registered email-id or addresses mentioned in ITR/ITBA portal as required under section 282. The tribunal held that mere placement of notices on e-portal does not constitute valid service. Since the assessee was unaware of the proceedings due to improper service, the revision order was quashed as bad in law. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756647